The document discusses Canadian sales taxes, including the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) which are administered by the Canada Revenue Agency. It notes that businesses selling goods in Canada may need to register for GST/HST depending on factors like having a presence in Canada. Provincial sales taxes also exist, though some provinces have switched to HST. Businesses registered for these taxes must file periodic returns.

1. A BRIEF DISCUSSION ON
CANADIAN SALES TAXES
THESE INCLUDE
•Canadian Goods and Services and Harmonized
Sales Tax (GST & HST).
•Provincial Sales Taxes (PST) includes
•Quebec Sales Tax (QST).

2. A BRIEF DISCUSSION ON CANADIAN
SALES TAXES
Goods and Services Tax (GST)
and Harmonized Sales Tax (HST)
These are value added taxes and function differently to the Provincial Sales
Taxes. These taxes enable a business to use inputs to their advantage.
These taxes are federal taxes on taxable goods and is administered by the
Canada Revenue Agency (CRA).
Businesses who sell goods into or in Canada are sometimes required to
register for the Canadian GST/HST taxes depending on various factors.
Main reason for the need to register for GST/HST is the determination
whether a company has a presence in Canada.
Presence in Canada is determined by the CRA depending on the
circumstances such as, having an office in Canada, having employees
working in Canada, whether companies solicit sales in Canada by
advertising within Canada or using a sales force or an agent etc. Sellers from
the USA may be required to register for GST/HST and to file periodic Returns
with Canada.

3. A BRIEF DISCUSSION ON CANADIAN
SALES TAXES
Businesses who are engaged not only in selling but also
in delivering goods inside Canada using a Customs
Broker may also be required to register for GST/HST.
Businesses can also voluntarily register for GST/HST if
they want to take advantage of tax inputs they are
entitled to..
Companies who are registered for GST/HST are required
to file GST/HST Tax Returns with Canada monthly,
quarterly or annually based on the volume of activity.

4. A BRIEF DISCUSSION ON CANADIAN
SALES TAXES
Provincial Sales Taxes
These taxes are similar to the US Sales and Use tax. Certain
businesses are eligible to purchase goods and services exempt of
this tax depending on the end use or user of the goods or services
purchased. For example – a manufacturer of goods can purchase
production related inputs exempt of PST.
PST has been discontinued in the Canadian Provinces of Ontario.
Quebec ,Nova Scotia, Newfoundland, New Brunswick & Prince
Edward Island. These Provinces have converted to the Harmonized
Sale Tax (HST) which is a combined tax that encompasses both the
GST and the Provincial Sales Tax.
Province of Alberta has no PST. Saskatchewan and Manitoba follow
the system of charging both the GST and the Provincial Sales Tax
on transactions that attract these taxes.

5. A BRIEF DISCUSSION ON CANADIAN
SALES TAXES
Provincial Sales Taxes
Businesses registered for Provincial
Sales Taxes in Canada are required to
file PST Tax Returns with the respective
Provincial Governments on a monthly
basis.
We have not attached copies of these
Returns at this stage.

6. A BRIEF DISCUSSION ON CANADIAN
SALES TAXES
A MAP OF
CANADA
FOR YOU

7. WHAT IS THE DEAL WITH CANADIAN
SALES TAXES?
Businesses operating in
the USA but who do
business with Canada
almost always over pay
the Canadian sales
taxes.

8. WHAT IS OUR ROLE?
We specialize in
recovering overpaid
Canadian GST,HST and
Provincial Sales Taxes for
businesses in the USA

9. WHO ARE THE POTENTIAL CLIENTS
THAT CAN BENEFIT FROM THIS?
ALL COMPANIES THAT
SELL GOODS TO
CANADA AND FILE
CANADIAN GST RETURNS
WITH CANADA

10. HOW DO WE FIND THEM REFUNDS?
We have a whole array of skills, and
methods to identify such over paid
taxes.
We file refund claims or facilitate a
claim process to get funds back from
Canada.
This information is proprietary.

11. WHAT WE DELIVER AT THE END OF THE
PROCESS.
1. A comprehensive report on findings.
2. Suggestions to improve the systems to
avoid further losses in the future.
3. All reports, schedules and copies of
claim forms with backups when
completed.

12. A BRIEF DISCUSSION
ON CANADIAN SALES
TAXES
HERE IS WHAT AN
ELECTRONIC
GSTHST RETURN
WOULD LOOK LIKE

13. A BRIEF DISCUSSION ON
CANADIAN SALES TAXES
HERE IS WHAT A MANUAL
GST/HST RETURN WOULD
LOOK LIKE

14. HAPPY
HUNTING
WE ARE THE VAT WIZARDS
www.taxrecoverysolutionsinc.com
TAX RECOVERY SOLUTIONS INC.
ROGER 4168383745