Indirect tax services
[Placeholder: A sentence or two introducing the scope of the practice — focused, independent advisory across the full spectrum of Canadian indirect tax.]
GST/HST Advisory
[Placeholder: Overview of GST/HST advisory services — registration obligations, compliance reviews, input tax credit optimization, and planning for businesses at every stage of growth.]
- GST/HST registration assessments and voluntary registration planning
- Input tax credit (ITC) reviews and recovery analysis
- Place-of-supply determination for complex transactions
- Compliance reviews and pre-audit health checks
- Advice on exempt and zero-rated supply classifications
- Restructuring support to manage tax on taxable benefits
PST & QST Compliance
[Placeholder: Overview of provincial sales tax services — covering British Columbia, Saskatchewan, Manitoba, and Quebec. Each province has its own rules on what is taxable, who must register, and how credits operate.]
- Provincial registration obligations and nexus analysis
- BC PST compliance reviews for imported goods and services
- Saskatchewan PST assessments on construction and contracts
- Manitoba RST matters for businesses with provincial presence
- QST registration, input tax refund claims, and rebates
- Multi-provincial commodity flow analysis
Real Property Transactions
[Placeholder: Indirect tax issues in real property are among the most complex — new residential, commercial, and mixed-use transactions each carry distinct GST/HST consequences. This section covers advisory work on acquisitions, developments, and dispositions.]
- New residential housing rebate eligibility and applications
- Commercial real property due diligence (GST/HST on purchase)
- Self-supply rules for builders and developers
- Change-in-use and deemed supply analysis
- GST/HST structuring for joint ventures and partnerships in real estate
- Lease vs. sale characterization and ongoing compliance
Charities & Public Sector Bodies
[Placeholder: Charities, non-profit organizations, municipalities, and universities operate under special GST/HST rules that differ substantially from commercial entities — including public service body rebates, exempt supply rules, and funding characterization.]
- Public service body (PSB) rebate calculations and claims
- Charity and NPO GST/HST registration and filing obligations
- Supply classification (exempt vs. taxable) for program activities
- Government transfer payment characterization
- Hospital and educational institution input tax credit restrictions
- Mutual aid and joint venture arrangements in the public sector
Cross-Border Transactions
[Placeholder: Businesses importing, exporting, or supplying across borders face a distinct layer of indirect tax complexity — from customs duties interacting with GST to place-of-supply rules for digital services.]
- Import GST/HST treatment and customs duty planning
- Zero-rating eligibility for exported goods and services
- Cross-border digital services and the digital economy rules
- Non-resident registration obligations in Canada
- Branch and subsidiary indirect tax structuring
- Treaty and international agreement considerations
CRA Audit Defence
[Placeholder: A Canada Revenue Agency audit can be disruptive and high-stakes. Hatia Indirect Tax assists businesses at every stage — from initial contact and document production through objections and, where necessary, Tax Court preparation.]
- Responding to CRA audit requests and managing document production
- Reviewing proposed assessments and preparing technical responses
- Preparing and filing Notices of Objection
- Negotiating with CRA Appeals on disputed assessments
- Voluntary disclosure applications to regularize past non-compliance
- Tax Court of Canada preparation support (in conjunction with litigation counsel)