Deductible Expenses and HST

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Alex
Posts: 47
Joined: Sun Jan 22, 2012 9:05 am

Deductible Expenses and HST

Post by Alex »

How should HST on deductible expenses be handled on US taxes? Is it:

1. Included as part of the deductible expense?
or
2. Excluded from the deductible expense and not reported elsewhere?
or
3. Excluded from the expense, but added to the foreign tax paid used for the foreign tax credit?

Another way to ask is when preparing expenses for an accountant, should we exclude HST, include HST, or separate out the HST?
nelsona
Posts: 18686
Joined: Wed Oct 27, 2004 2:33 pm
Location: Nowhere, man

Post by nelsona »

HST would be an expense on your busines, NOT a foreign income tax.
After 20 years, I am severely cutting back on responses. Do not ask specifically for my help. There are a few others on this board that can answer most questions. All the best
JGCA
Posts: 754
Joined: Thu Nov 18, 2010 3:05 pm
Location: Montreal, QC Canada

Post by JGCA »

If you have recovered the HST as an input tax credit by filing in Canada then you do not list it anywhere not even as an expense, otherwise its an expense.
JG
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