Canadian Goods and Services Tax (GST) services

Livingston’s qualified tax specialists provide GST/HST services for Canadian non-resident importers and helps them understand how to use GST Direct Billing services.

Our services include:

  • GST Direct Billing
  • GST/HST Services for Canadian Non-Resident Importers (NRI)

GST Direct Billing

Navigating the Canadian tax system can be a cumbersome process for Non-resident importers (NRIs) shipping goods to Canada. Using Livingston’s Direct Bill Service eliminates the need for NRIs to learn the GST/HST rules, charge GST/HST on sales invoices or track input tax credits, register with the Canada Revenue Agency (CRA) or prepare and file monthly or quarterly tax returns. If you are a non-resident importer to Canada our qualified tax specialists can help you understand how to make this service work for both your company and your customers. For example, have your Canadian customers pay only the GST, in place of the much higher HST.

How it works:

  1. Confirm that your company has no physical location or other regular business presence in Canada.
  2. You, or a signing authority in your company, sign Livingston’s Client Service Agreement for our GST direct-billing service.
  3. Your customers sign a Third Party Billing Agreement, wherein they acknowledge they will directly pay the GST to Livingston.
  4. Livingston sends one invoice for GST to the customer, by email.
  5. Livingston sends one invoice to you for service fees and duty.

This solution can help you improve cash flow and save money by eliminating the need to post a bond, or other security with the Canada Revenue Agency, for 50 percent of the annual net tax collected.

GST/HST Services for Canadian Non-Resident Importers (NRI)

Non-resident importers (NRIs) into Canada often find Canada’s Goods and Services Tax (GST) and Harmonized Sales Tax (HST) to be a challenge, and many NRIs do not collect and remit GST/HST to the Canadian government properly, thereby exposing themselves to financial risk. Livingston can help your company establish an efficient and correct GST/HST process that meets legal obligations.

Our tax specialists have helped many companies to eliminate unnecessary tax payments and recover overpayments:

  • Develop an efficient and correct GST/HST process.
  • Review their existing process to ensure compliance with the legal requirements of GST/HST tax law.
  • Confirm correct payments have been made.
  • Where recovery of overpayments is possible, pursue GST recoveries through our Canadian Commodity Tax Recovery service.