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Dear David,
We met with you last week at your office. XXXXXXX is leaving
for England this Saturday and I am sending him with an invoice.
He is billing in GBP's and I wondered what taxes I would need to
include. I am assuming that we will have to file something with
the British government regarding these monies in 2005. Do you
know what tax I would need to charge?
Best wishes,
XXXXXXXXXXXXX
==============================================
david ingram replies:
I am sending this to the list to see if anyone has any other
ideas. However, I believe that the following is true.
You are a Canadian Business with no fixed base in Great Britain
fulfilling a short term self-employed contract.
I do not believe that there is any onus for you to collect a VAT
in Great Britain and there is no onus on you to collect GST
because it is an export service.
You would have to check with the organization you are billing as
to whether they should pay you a VAT. Value Added Taxes (like
the GST) are flow through taxes and should not affect the
organization but I do not think you need to collect. However,
they will know because if they pay a local a VAT for doing the
service, than you should collect it also, register with INLAND
Revenue and remit the tax to them.
I rather expect that your service is an exempt medical service
anyway. Ask the payer. they will know.
With no fixed base in the UK, Article XIV should exempt your
income from GB / UK Income tax as follows:
Article XIV of the Canada UK Income Tax Treaty
Professional Services
1. Income derived by a resident of a Contracting State in respect
of professional services or other independent activities of a
similar character shall be taxable only in that State unless he
has a fixed base regularly available to him in the other
Contracting State for the purpose of performing his activities.
If he has such a fixed base, the income may be taxed in the other
Contracting State but only so much of it as is attributable to
that fixed base.
2. The term "professional services" includes independent
scientific, literary, artistic, educational or teaching
activities as well as the independent activities of physicians,
lawyers, engineers, architects, dentists and accountants.
Go get them Tiger.
david
----- Original Message -----
From: [email protected]
To: CENTAPEDE
Sent: Wednesday, February 11, 2004 8:20 AM
Subject: NAFTA - From ask an income tax
immigration plannerconsulktant expert
Answers to this and other similar questions can be obtained
free on Air every Sunday morning.
Starting this Sunday at 9:00 AM on 600AM in Vancouver, Fred
Snyder of Cartier Partners and I will be hosting an INFOMERCIAL
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the internet at www.600AM.com
=====================================
is nafta likely to be cancelled ? are any reviews
under way now ?
thanks
ron
__________________________________
david ingram replies
I cannot imagine NAFTA (North American Free Trade Agrement)
being cancelled.
But it could be.
Most talk against it is just that "talk by politicians".
Others may have a different opinion.
David Ingram's US/Canada Services
US/Canada/Mexico Tax Immigration & working Visa Specialists
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