Challenging the Digital Services Tax November 18, 2024 William Pellerin, Jamie M. Wilks and Philip Kariam The United States announces its formal intention to challenge Canada’s tax under CUSMA.
When to tax the sale of used residential housing November 18, 2024 Randy Schwartz, Kassandra Grenier, Hubert Cadotte The GST/HST/QST implications of short- and long-term rentals.
Employer segregated funds: Who can claim ITCs? March 01, 2024 Rob Kreklewetz and John Bassindale A potentially significant reinterpretation of the CRA’s views employers with pension funds invested in an insurer’s segregated funds.
Provincial taxes becoming part of the GST base December 01, 2023 Randy Schwartz Cascading is now part of the tax landscape in the city of Vancouver.
Enhanced GST rental rebate for purpose-built rental properties November 01, 2023 Alan Kenigsberg, Roger Smith and Sean Timlick On September 14, 2023, the Government of Canada announced proposed legislation to enhance the goods and services tax (GST) rental rebate on new purpose-built rental housing (the enhanced GST rental rebate).
Retroactive legislation to reverse court decision and tax cloud services October 05, 2023 Zvi Halpern-Shavim and Elena Balkos An update following Hootsuite Inc. v. British Columbia (Finance).
What are the origins of core parts? October 05, 2023 Peter E. Kirby, Steven F. Rosenhek and Daniella Murynka The United States loses a CUSMA/USMCA dispute on automobile origin rules.
Streamlining the appeal process May 31, 2023 John Bassindale The Canada Border Services Agency provides materials and updates on how to challenge its decisions.
Importer beware: Pasta and stone tables are out, protective gloves are in May 29, 2023 Greg Kanargelidis The Canada Border Services Agency issues verification targets for 2023.
British Columbia provincial sale tax doesn’t apply to federal luxury tax January 06, 2023 Alan Kenigsberg, Héléna Gagné and Roger Smith The province announces plan for retroactive legislation that will confirm this to be the case.