The bad-debt rule almost nobody checks first: ETA s.231(1.1) - no relief unless you reported that tax in the period it became collectible AND remitted what the return said. Relief only goes to the already-compliant. https://mapleinvoice.com/articles/writing-off-unpaid-invoices-canada

GST/HST Memo 3-6 gives four conversion dates: day tax payable, day paid, day currency acquired, monthly average. The part that gets audited: use your choice consistently for about a year. Best-rate-per-invoice is not a method. https://mapleinvoice.com/articles/invoicing-foreign-currency-canada

Invoicing in USD does not make a sale an export. Taxability is decided by the place of supply rules in ETA s.142 and s.143. A supply made in Canada is taxable whether you bill in CAD, USD or EUR. Taxability first. Currency second. https://mapleinvoice.com/articles/invoicing-foreign-currency-canada

Construction contracts running over 3 months have a GST/HST backstop. ETA s.168(3)(c): consideration not yet paid or due is taxable on the last day of the month after substantial completion - whatever your billing schedule says. https://mapleinvoice.com/articles/when-gst-hst-becomes-payable-canada

GST/HST timing, in one line: ETA s.168(1) makes tax payable on the earlier of payment and the day consideration becomes due. If you invoice before collecting, that's the invoice date. You remit before the cash lands. https://mapleinvoice.com/articles/when-gst-hst-becomes-payable-canada

A taxi or commercial ride-sharing business has no GST/HST threshold at all. ETA s.240(1.1): every small supplier carrying on a taxi business must register in respect of it, within 30 days of the first fare. https://mapleinvoice.com/articles/gst-hst-registration-threshold-canada

Myth: the $30,000 GST/HST small supplier threshold is annual. ETA s.148(1) measures the four calendar quarters immediately preceding the current one. A rolling window, meant to be re-checked quarterly. https://mapleinvoice.com/articles/gst-hst-registration-threshold-canada

The retention rule everyone gets wrong: six years runs from the end of the tax year, not the invoice date. Never filed the return? The clock never started. Objection pending? Destruction is frozen. https://mapleinvoice.com/articles/how-long-to-keep-invoices-canada

Printing your PDF invoices and filing the paper is not compliance. Records born electronic must stay electronically readable for the full six years, even if you have printouts. ITA 230(4.1), ETA 286(3.1). https://mapleinvoice.com/articles/how-long-to-keep-invoices-canada

PSA: Quebec's prescribed-information tiers now step at $100 and $500, not $30 and $150. Amended by O.C. 1696-2024. The federal ITC regulations moved to the same figures. Nearly every guide online is stale. https://mapleinvoice.com/articles/quebec-qst-invoice-requirements

QST is not HST. Separate statute, separate 9.975% rate, separate number, separate return. It also does not compound with GST - s.16 applies it to the consideration, which excludes the GST. $1,000 supply = $50 GST + $99.75 QST. https://mapleinvoice.com/articles/quebec-qst-invoice-requirements

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