Candace started a proprietorship to provide consulting services in 2020 and is expected to

receive $20,000 in fees from clients for the whole year. Her expenses for the year will

total $5,000 primarily because of start-up expenses. Going forward, she expects annual

revenues in the range of $20,000 to $30,000 and expenses to approximate 10% of

revenues. Assume that all operations have been and will continue in B.C. and that all

provided figures are without GST but are subject to GST, if registered.

Based on your research and above information regarding Candace, should she have

registered for GST? Justify your answer.

Assuming Candace has registered for GST, calculate her GST Payable liability for

2020 under two alternatives (with or without the Quick Method) and make a

supported recommendation regarding Candaces course of action.

For your supported recommendation above, prepare the 2020 GST Return for

Candace, commenting on filing and payment deadlines applicable to her.