Tax Harmonization and De-Harmonization for Lawyers (Recording)

Feb. 19, 2013

Presented live via webconference by the CBA National Commodity Tax, Customs and Trade Section

On January 1, 2013, Quebec harmonized the Quebec Sales Tax with the Goods and Services Tax (GST). On April 1, 2013, Prince Edward Island will harmonize with the GST, Quebec will implement harmonized sales tax changes relating to sales to government and British Columbia will de-harmonize and return to a provincial sales tax regime. 

This presentation will cover what lawyers should know to ensure that the correct sales taxes are charged and remitted in their billing procedures. Our speakers will share insights on harmonization / de-harmonization issues and general billing problems. Corporate/Commercial and real estate lawyers will also learn how de-harmonization will affect their practice.

The program will include 30 minutes of practice management content including: 

  • retainer agreements/engagement letters/agency arrangements and how to draft agreements to comply with Canada Revenue Agency requirements
  • primary location of clients and application of the place of supply rules
  • maintenance of records to enable the lawyer or law firm to respond to their own sales tax audits while minimizing the need to provide client information to the governmental authorities
  • communication of sales tax application and changes to clients and the effect of such changes on billing practices

Maurice Arsenault, Raymond Chabot Grant Thornton (LLP), Montreal
Cyndee Todgham Cherniak, LexSage Professional Corporation, Toronto

David Robertson, Couzin Taylor LLP, Calgary


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    CBA members: $100
    Non-members: $200
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