Two additional technical tax notes have been added to the tax note series

The two new notes are about GST/HST and QST Employer and Pension Plan Responsibilities and Other International Tax Issues (expanding on the U.S. income tax reporting obligations and more).

CAUBO’s technical tax series now includes a total of 14 interpretive notes that provide information and guidance on key university-specific issues in the areas of income tax and sales tax (GST/HST/QST). All notes in the series are posted online for members and can be accessed here.

The tax note series now covers the following topics:

  1. Meal Plans
  2. External Sales of Goods and Services
  3. Imported Taxable Supplies
  4. Determination of Tax Status – Employee Versus Contractor
  5. Taxable Benefits
  6. Section 211
  7. International Tax Issues
  8. Donations to Universities
  9. Tax Implications of Research Activities
  10. Income Tax Reporting
  11. GST/HST and QST Place of Supply Rules
  12. Honorariums and Payments to Indigenous Individuals
  13. GST/HST and QST Employer and Pension Plan Responsibilities (New)
  14. Other International Tax Issues (New)

Stay tuned for two more tax notes to be released this fall!