Consider leaving your RRIF/RRSP to a child or grandchild that is financially dependent on you in their RDSP
If you are a U.S. person potentially subject to this tax, but have not filed as such, contact us to discuss your options
Failing to make source deductions,
may expose directors personally to the liability
Deducting personal expenses in a corporation can lead to a very costly bill, as in Tax Court of Canada case, July 23, 2020
Claim amount increased to $23 from $17 per meal, for a total of $69/day
Taxability of unreported income all beyond the normal reassessment period- French Court of Quebec case, June 10, 2020.
U.S. Economic Impact payments and Canada Emergency Wage Subsidy program extension announcements
Consider whether starting CPP before, after, or at age 65, would be the most advantageous
The homepage is the most important page of your business’s website. It is the virtual shop front to your business, providing your customers a first impression of what you have to offer. You only have seconds to grab your customer’s attention so it is key to make sure that they can find what they’re looking for quickly and easily.
8 essential items and design features to include on your homepage
While you’re free to be creative with the design of your homepage, there are some standard items that a user will expect to see when they arrive at your website.
Branding
Branding can be in a name, sign, symbol, slogan, words or design, or a combination of these elements, that identify the products or services of your business and help you stand out from your competitors.
- Ensure your brand is easy to see on your homepage and include your business logo and headline at the top of the page. A headline tells your visitors what your business has to offer.
- Create a great headline for your business by writing down the key points you want to communicate about your brand. Keep the message clear and simple. Don’t forget, your brand is your promise to your customers so make sure you can deliver what you promise.
- In order to keep your brand consistent, make sure that the look and feel of your website is similar to the look and feel of your printed materials and branding (e.g. brochures, menus, advertisements, letterheads).
Contact Information
- Make sure your customers can find you or get in touch with you by having your contact number, address, email address and/or contact us form easily accessible and visible on your website’s homepage.
- If you have a physical shopfront, make sure you include the hours and days of the week you are open, and provide an online map directing customers to your business.
Site Search function
- Add a search function on your homepage to help users find information on your website.
- Place the site search box in the middle or to the right of the header where users are more likely to find it.
- Colours and boarders can help the site search box stand out on the page.
Call to action (CTAs)
A call to action is an image or text that prompts your user to take some form of action.
- What do you want your users to do on your site? Do you want them to place an order, subscribe to a newsletter, register for an event or request a quote? You can use CTAs to direct your audience to areas of your website where they can perform an action, whether it is to sign up, register or subscribe.
- Ensure the CTA stands out from the other content on the page. You can have it in a colour that makes it stand out from the colour scheme of your homepage.
Site Navigation
A good site navigation will help customers to find the different areas in your website.
- Include a clear and simple site navigation bar to link to the different pages on your website. If your website is very detailed, you may just link to the primary pages.
- Place your site navigation bar either at the top of the page or down the side of the page so it’s easy for customers to find.
- If your site contains a large number of pages, you may look into using a drop down menu for your navigation bar.
Images
- An image or short video on your homepage that clearly shows what you offer can make your site more attractive to your audience, enhance the user experience and help with the overall branding of your business.
- Don’t use images just to fill white space, make sure the image matches the content on the page. Users pay close attention to images that are relevant.
- Make sure your images and videos are of high standard as the quality of the images can affect how your users perceive your website.
Typography
Typography is the visual component of the written word, the art and technique of arranging print.
- Use a couple of fonts that are consistent with your brand’s voice and tone. Too many different fonts and sizes can make your website look cluttered causing confusion.
- Be consistent and use the same font and typeface in both your digital and printed material so customers immediately recognise your brand.
- Make sure there is a strong contrast between the colour of your text and the colour of the background, so the text is easy and comfortable to read and meets accessibility standards.
- Making your text in italics or bold can also cause your content to be difficult to read on some screens.
Content
- As website users generally scan pages, your content needs to be easy to read and direct.
- Use short paragraphs on your homepage and try to bring your message across with as little words as possible. A short paragraph on your homepage summarising your business and products and services can help grab your customers’ attention.
- Make sure your content is relevant, and speaks the language of your customers.
- Keep the important content near the top of the page so the information isn’t lost on smaller screens.
Build a great first impression
Make your first impression count! A clean and appealing web design, which is easy to navigate and highlights the key points of your business, can better attract customers than a website full of irrelevant information. If your audience can’t identify what it is your business can offer, they won’t stick around.
Find out more…
- Head to Queensland Government website for tips on how to create a website.
- Check out the Web Content Accessibility Guidelines (WCAG) 2.0
- Get Practiceplus to build your website
Taxpayer wins – mostly :The taxpayer must use reasonable procedures to verify that suppliers are valid registrants, their registration numbers actually exist and are in the name of that person. The Court held that the taxpayer’s procedures (reviewing the suppliers’ registrations, stamped by Revenue Quebec) were generally sufficient to meet the documentation requirements (Excise Tax Act Subsection 169(4)). It was not relevant that some suppliers did not have scrapyards and/or vehicles to carry on scrap businesses, nor that payment was often made in cash, making it difficult to verify the suppliers’ revenues. The taxpayer could not be expected to query government officialsto ensure that GST registrations were properly issued.However, in respect of one supplier, the facts showed that the taxpayer had been sloppy to the point of gross negligence in accepting evidence of registration where it was clear that the registered supplier was not acting on their own account. Those ITCs were properly denied, and the related gross negligence penalty upheld.As well, one purchase was made on the date the supplier’s registration was cancelled, so the supplier was not a registrant on that date, and the ITC was properly denied. However, the related gross negligence penalty was reversed, based on the due diligence undertaken in respect of the supplier previously.
Finally, the Court held that a rebate for GST/HST paid in error (Excise Tax Act Subsection 261(19)) does not apply where the error arises due to the taxpayer’s negligence, or because the payment is made to a nonregistrant, including a supplier whose registration has been cancelled.The purpose of the rebate is not to allow the taxpayer to recover GST/HST from the Crown when the erroneous payment to the supplier results from taxpayer’s failure to exercise proper care and attention.
SINGLE SUPPLY – SERVICES PROVIDED INSIDE AND OUTSIDE OF CANADA
In a July 11, 2017 Federal Court of Appeal case (Club Intrawest vs. H.M.Q., A-249-16), at issue was what portion of resort fees paid by members of the Intrawest program would be subject to GST. Fees paid provided access to resorts in Canada, the U.S., and Mexico. The fees were used primarily to administer the program, maintain the properties, and build a reserve fund. The taxpayer had argued that the portion of the fee related to the properties outside of Canada should not be subject to GST/HST according to the place of supply rules in Section 142 of the Excise Tax Act.
In the original Tax Court of Canada case (Intrawest vs. H.M.Q., 2012-3401(GST)G), the Court found that the fees were for a single supply of service, and that part of the service was provided in Canada, therefore GST/HST was applicable to the entire fee.
Taxpayer wins-Generally, once it has been determined that there is a single supply, the entire charge is either subject to GST/HST or not. The Federal Court of Appeal determined, that even though the service was paid in a single payment, an alternative approach was required to recognize that ultimately the services were distinct: services provided inside Canada and those provided outside. These were two separate supplies, so the single supply provisions did not apply.
The Federal Court of Appeal agreed that the taxpayer’s original proposal to charge GST/HST based on the proportion of costs in Canada to the total membership costs would more fairly and reasonably reflect the nature of the supply.
AGENCY AGREEMENT In a June 9, 2017 Tax Court of Canada case (572256 Ontario Ltd. vs. H.M.Q., 2015-4326(GST)I), the Court reviewed whether an entity’s management contract to maintain real property of the taxpayer constituted an agency agreement. If it did, the taxpayer was eligible to claim input tax credits for purchases made by the management entity.
Taxpayer wins The management agreement identified the property manager as an agent of the property owners. This status was questioned because the manager had acquired the parking area related to the other real estate. Although no written documentation existed to support the relationship, the Court concluded that the parking area was held as a bare trustee, and the manager acted as agent in respect of that property as well. The taxpayer was, therefore, entitled to input tax credits.