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Management of GST/HST/PST (Canadian VAT) and legal representation: outsource the handling of your obligations in Canada

DOES YOUR COMPANY CARRY OUT ACTIVITIES IN CANADA AND DO YOU WISH TO CONTROL YOUR COSTS? WE SUPPORT YOU IN REMAINING COMPLIANT WHILE MANAGING YOUR OPERATIONS.

Would you like to appoint a legal tax representative in Canada?

Canada’s complex tax framework often leaves non-residents uncertain about their obligations and rights. A simple solution exists: appoint a legal representative (the Canadian equivalent of a tax representative) to manage your tax affairs in Canada.

Discover how ASD Group’s offering can create tax opportunities for your financial situation while reducing and simplifying your obligations as a non-resident of Canada.

By appointing a legal representative in Canada, you will be able to carry out sales, import and export operations as well as purchases on Canadian territory, while managing GST/HST/PST remotely.

What does GST/HST/PST mean?

The Goods and Services Tax (GST), also known as the Harmonized Sales Tax (HST) or Provincial Sales Tax (PST), is an indirect tax applied to goods and services supplied, delivered, destined for or originating from users in Canada.

Legislation imposes it at specific times on a range of goods and services, including merchandise, foodstuffs, specialized materials, certain clothing, etc.

What are your needs?

In which situations can we help you?

ASD Group provides you with the expertise and skills required for the following operations:

Importation into Canada of goods from a third country

When goods enter Canada, the importing company must pay 5% GST on these imports at the time of customs clearance.

Export of goods from Canada

To export goods from Canada to other markets, non-resident companies must comply with specific compliance rules.

Purchase from a Canadian supplier and local resale

Foreign companies carrying out buy-sell operations in Canada must contact us to ensure the compliance of their transactions.

Taxable sales made in Canada

When your sales are considered taxable in Canada, we can support you with the necessary compliance procedures.

Management of sales and projects in Canada

When you sell projects in Canada (for example the sale of machinery together with installation and maintenance services), the tax compliance of the entire transaction must be verified. We can support you in this regard.

Direct supply of taxable goods to B2B and/or B2C customers

If you make taxable sales to Canadian customers, contact us for tax compliance.

How can we support you?

Your business activities in Canada can be fully managed from your country of origin through a tax representative (called a “legal representative” in Canada) who will handle all of your company’s obligations towards the Canadian tax authorities regarding provincial sales taxes (GST/HST/PST):

File preparation

ASD Group experts assist you in analysing your situation: verification of eligibility criteria, preparation of the application file…

Obtaining numbers

We deal directly with the Canada Revenue Agency (CRA) in order to obtain all the necessary information.

Registration procedure

Any company wishing to collect and charge the tax to its customers must register with the Canada Revenue Agency (CRA).

Filing of returns

ASD Group experts prepare and file your returns and remain by your side until the GST/HST/PST refunds due on eligible transactions are obtained.

Why choose ASD Group?

The tax landscape is constantly evolving. Companies increasingly recognise that an effective tax strategy is essential for sustainable profitability. Managing GST/HST/PST requires specialised expertise. Choosing ASD Group therefore means:

A dedicated Canadian team available on a daily basis that helps you secure your operations.

A trusted partner with more than twenty years of experience, who is your preferred contact with the Canadian tax authorities.

A network of 27 offices across 24 countries in Europe and internationally.

What advantages does ASD Group offer you?

Innovative tax approaches that reduce structural costs

We provide advanced software solutions that facilitate the administration and processing of Canadian taxes.

Experienced specialists with extensive sector expertise

For more than ten years, our qualified professionals have been dedicated to simplifying procedures and obligations in both Canada and the United States.

A single point of contact for the whole of North America

ASD Group is your global partner for tax compliance and the gateway to developing your presence in North America.

Strategic approaches that optimise cash management and asset trading

ASD Group offers turnkey strategic solutions for effective cash management and asset trading.

Key points to remember

01

This service does not include customs compliance, labelling requirements or any specific restrictions or licences that may apply in Canada. If you have any doubts about your compliance, contact ASD Group and one of our specialists will direct you to the appropriate professional.

02

Canada offers strategic access to a vast free-trade area thanks to the United States-Mexico-Canada Agreement (USMCA) which succeeded NAFTA. In addition, the Comprehensive Economic and Trade Agreement (CETA) between Canada and the European Union opens up significant preferential markets to companies on both sides of the Atlantic. In this context, ASD Group can support your international development and in Canada.

Frequently asked questions about Canadian sales tax

GST (Goods and Services Tax) is a federal tax levied on the majority of goods and services sold in Canada. HST (Harmonized Sales Tax) combines GST and the provincial sales tax in provinces that have harmonised their tax with the federal rate. PST is the provincial sales tax applied in provinces that have not harmonised. Together, GST/HST/PST constitutes the Canadian equivalent of VAT.

GST is 5%. HST rates vary by province, ranging from 13% in Ontario, Nova Scotia and Newfoundland and Labrador to 15% in certain other jurisdictions. PST rates also vary from province to province.

Every Canadian consumer must pay GST/HST/PST on purchases of goods and services, except where those goods or services are specifically exempt.

Businesses collect GST/HST/PST on the goods and services they supply and remit the amounts to the government. They can also recover the GST/HST/PST paid on their business purchases by claiming eligible input tax credits.

Certain goods and services are exempt from GST/HST/PST, including basic groceries, prescription drugs, medical services and financial services.

Businesses can claim an input tax credit (ITC) in order to recover part of the GST/HST/PST paid on goods and services acquired for business purposes.

Businesses must file returns and pay GST/HST/PST at regular intervals determined by their turnover. Consumers pay the tax at the time of purchase; it is included in the displayed price.

Non-payment of GST/HST/PST can result in penalties and interest. The authorities may also initiate recovery procedures for the unpaid tax, which may include the seizure of assets or additional tax penalties.

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