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:
- Meal Plans
- External Sales of Goods and Services
- Imported Taxable Supplies
- Determination of Tax Status – Employee Versus Contractor
- Taxable Benefits
- Section 211
- International Tax Issues
- Donations to Universities
- Tax Implications of Research Activities
- Income Tax Reporting
- GST/HST and QST Place of Supply Rules
- Honorariums and Payments to Indigenous Individuals
- GST/HST and QST Employer and Pension Plan Responsibilities (New)
- Other International Tax Issues (New)
Stay tuned for two more tax notes to be released this fall!