GST (Goods and Services Tax) and HST (Harmonized Sales Tax) are consumption taxes levied in Canada. Understanding HST and GST is essential for businesses and individuals operating in Canada to comply with tax obligations, optimize tax positions, make informed pricing decisions, and effectively manage cross-border transactions, while also helping to minimize the risk of penalties or non-compliance issues.
Presented by KPMG’s tax experts, the “Supplies to non-residents – GST/HST and Customs considerations” webinar will provide an overview of the GST/HST considerations for businesses in Canada that sell certain goods, services, and intangible personal property/intellectual property to non-residents. The session will also discuss a few instances when these supplies may not be subject to GST/HST (i.e. zero-rated supplies) and provide insights on the new GST/HST rules for non-resident vendors and platform operators that came into effect on July 1, 2021. The session will also review some key customs considerations for Canadian businesses that export or import goods.
Partner, Indirect Tax, KPMG
Dianne has over 30 years of sales tax experience. Dianne has extensive experience in complex indirect tax issues, including indirect tax rules related to the digital economy and non-resident businesses. She advises companies in a wide range of industries including, manufacturing, telecommunication services, real property and the retail/food industry and health care services. She also acts as a liaison between clients and taxing authorities, including assisting with tax audits, preparing ruling requests, disputing potential and formal assessments, and preparing notices of objections to appeal tax assessments.
Dianne is a frequent speaker on Indirect Tax issues and has presented various indirect tax sessions to professional and industry organizations.
Partner, Trade and Customs, KPMG
Kenn has over 10 years of experience advising clients on customs and cross-border transactions, including e-commerce transactions. He provides a wide range of trade and customs related services, including advisory, recovery, audits, and compliance. Kenn leads the Trade and Customs Recovery practice in drawbacks, remissions and recovery.
Kenn has helped many companies with cross border audit processes. He has broad experience in various areas of Trade and Customs, including compliance processes and cross border GST/HST and VAT advice. Kenn is a certified Customs Specialist in both Canada and the US, and is also a certified Trade Compliance Specialist.
Senior Manager, Indirect Tax, KPMG
Lara has over 10 years of indirect tax advisory experience, including 5 years advising companies on indirect taxes in South Africa. She has assisted companies with Canadian indirect tax queries related to a wide variety of complex transactions, including cross-border transactions, e-commerce, mergers and acquisitions. Lara has provided indirect tax services to Canadian and foreign companies in multiple industries including software and technology, manufacturing, transportation, food and beverage, retail and financial services.
Lara is a South African Chartered Accountant and has a Masters degree in Taxation from South Africa – Accredited by World Education Services as a Canadian equivalent.
Date: Tuesday, May 30, 2023
Time: 5:30 pm – 7:00 pm EST (registration starts at 5:15 pm)
Session Format: Online Webinar
CPD: 1.5 Hour
Cost: members – Free; non-members – $15
Enrolment Limit: 90 People
Registration Deadline: May 29, 2023, 5:00 pm EST