Sales Tax Information

IASeminars offers courses around the world, and always aims to meet local statutory requirements to collect sales taxes and remit them to the appropriate authority.

Different countries – and sometimes different states within one country – have different rules on the applicable sales tax rates, and on any exemptions. Sometimes in a particular territory, the scale of our activities is below the required threshold for sales tax, or else our services may be exempt. Wherever we are required by local rules to collect sales tax, this will be added to our invoices.

The key countries where IASeminars is required to collect sales taxes are shown below.

UK VAT

Value added tax is charged at the statutory rate (currently 15%) on all UK sales. Everyone – both nationals and those from overseas - must pay the tax.

Can the tax be reclaimed?

• Residents of the country: Personal end users pay and cannot reclaim the tax. VAT-registered businesses can generally reclaim the tax as input tax.
  
• Non-residents of the country: Under certain conditions, overseas residents may be able to recover the VAT that they pay. IASeminars has teamed up with VAT Alliance to assist our overseas clients wherever possible in recovering the VAT charged on our course fees and on any other UK business expenses incurred. Please click on the above link for more information about this service.
  

Our UK VAT registration number is 714 2935 42

Canada

GST - or Goods and Services Tax, is a value-added type of tax, and is applied on all of our sales in Canada at the current rate of 5%. This federal tax is administered by the Canadian Revenue Agency (CRA).

Can the tax be reclaimed?

• Foreign individuals or corporations are not able to apply for a rebate of GST.
  

Our Canadian GST registration number is 838111821RT0001

QST - or Quebec Sales Tax is levied on all sales in that province. The rate is currently 7.5% on the total value of the sale including GST. Unlike most sales taxes which apply to the net amount, QST is compound. For example: Net cost of $10 + GST 5% [50c] = $10.50 + QST 7.5% [79c]= $11.29.

Can the tax be reclaimed?

• Foreign individuals or corporations are not able to apply for a rebate of QST.
  

Is anyone exempt?

• The Quebec Government and its corporations are not required to pay GST; the relevant department will need to provide an appropriate certificate at the time of purchase.
  
• Foreign individuals and corporations are not exempt.
  

A good source of information on this matter is the guide published by Revenu Quebéc.