GST/HST and QST Manual and Pocket Book
Overview
How to order the Manual and Pocket Book
About the Manual
About the Pocket Book
Contact CDA
Overview
The 2004 GST/HST & QST Manual is a comprehensive tax guide that explains the specific application of the Goods and Services Tax, Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) to dental practices.
The GST Pocket Book, developed in 2005, is a condensed version of the 2004 Manual. It explains tax information related to practising dentistry in Canada in a more compact and easy-to-read format. Dentists can use the Pocket Book as a quick reference guide in order to remain current with Canadian sales tax regulations.
The Canadian Dental Association (CDA) enlisted the skills of tax specialists KPMG to help research and draft the Manual and Pocket Book. These resources are designed to help dentists understand both the basics and intricacies of these "value-added" taxes.
The Manual and Pocket Book are available in PDF format on the members' side of the CDA website as a special membership benefit.
Hard copy versions of the Manual are available to members for a fee of $25, and to non-members for a fee of $295. Hard copy versions of the Pocket Book are available exclusively to members for a fee of $12.95.
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How to order the Manual and Pocket Book
To order the Manual and/or the Pocket Book, download the applicable order form(s). Fax or mail the completed form(s) to:
Canadian Dental Association
Attn: Practice Services
1815 Alta Vista Drive
Ottawa, Ontario K1G 3Y6
Fax: (613) 523-7070
Download:
About the Manual
The GST/HST & QST Manual is divided into 5 sections along with several relevant appendices. The sections break the fiscal information into readable segments, ranging from chapters on descriptions of the tax treatment of goods and services provided by dental practices, to showing how tax can be recovered by the dental practice.
The Manual is based on the appropriate tax legislation and published administrative policies and guidelines as of September 29, 2004. However, the legislation and related guidelines are subject to revision, so CDA will endeavour to keep dentists posted on any significant changes. CDA would also like to remind dentists that the Manual should be used in consultation with your personal tax advisor.
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About the Pocket Book
Following the success of the 2004 GST Manual, CDA is pleased to offer members a condensed version of this practical sales tax guide.
This new tax reference tool was designed to meet the specific needs of the Canadian dentist. As such, the GST Pocket Book highlights any differences that may exist between tax regulations in individual provinces.
It examines the federal Goods and Services Tax ("GST"), the Harmonized Sales Tax ("HST") in the provinces of New Brunswick, Nova Scotia and Newfoundland and Labrador, the Quebec Sales Tax ("QST"), as well as provincial sales taxes ("PST") in Prince Edward Island, Ontario, Manitoba, Saskatchewan and British Columbia.
Divided into 3 parts, the GST Pocket Book provides answers to the following questions:
- What are the GST, HST, QST and PST?
- How do these taxes work?
- What kinds of purchases can a dental practice make without paying GST, HST, QST and PST?
- Should a dental practice register, collect and report these taxes?
Note: The GST Pocket Book provides general sales tax information for dentists based on tax legislation and administrative guidelines as of May 17, 2005. However, it should always be used in consultation with your sales tax advisor to ensure it applies to your particular circumstances.
Need more information?
For more information about the Manual and the Pocket Book, contact CDA by telephone at (613) 523-1770 Monday to Friday, 8:00 a.m. to 4:30 p.m. EST, or by email at reception@cda-adc.ca.
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