Federal and provincial sales-tax research, jurisdiction, invoicing, reconciliation and source verification.
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Sales Tax Research
Work through Act, rules, notifications and jurisdiction.
Start with the transaction and jurisdiction before the rate.
Professional sales tax work should begin with a clear description of what is supplied, who supplies it, where the activity occurs and which authority may govern it. That classification determines which Act, rules, schedules and notifications should be researched.
The resources in this hub help keep three layers separate: the governing law, the authority guidance and the portal process used to register, pay or file. Mixing these layers can make a filing screen look like the legal source when it is only the administrative mechanism.
Retain the relevant statutory version and any notification relied upon in the working file, especially when reviewing an earlier tax period or a transaction that crosses provincial boundaries.
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