Working as intended October 11, 2022 Jean-Guillaume Shooner and Vanessa Clusiau Exclusions from the “financial service” definition in Part IX of the Excise Tax Act are stopping GST/HST tax base erosion.
A key benefit to Canada’s exporters July 20, 2022 Greg Kanargelidis Trusted Trader programs facilitate legitimate trade by providing streamlined border processes to pre-approved, low-risk trusted traders.
GST/HST Input Tax Credit claims July 20, 2022 Jean-Guillaume Shooner Does the supporting documentation need to be issued by the supplier?
All that glitters is not gold June 03, 2022 Robert G. Kreklewetz and Shahrukh Khowaja Taxpayers are generally barred from public law remedies and the equitable restitutionary remedies against the Crown are available in only the most exceptional cases.
Sometimes it pays to be noxious June 03, 2022 Greg Kanargelidis Some special purpose garments can be imported on a duty-free basis.
Canada-UK Trade Agreement in the works May 10, 2022 Greg Kanargelidis Expectations are that a permanent agreement will be concluded within two years.
NEW COMMODITY TAX MEASURES May 10, 2022 Jean-Guillaume Shooner and Alexandra Iannarino On April 7, 2022, the Government of Canada unveiled its 2022 federal budget and announced certain important commodity tax measures. Budget 2022 includes proposed amendments to past proposals, as well as some completely new rules.
IMPORTING INTO CANADA May 10, 2022 Greg Kanargelidis The CBSA has been developing new tools to actively target importers and import transactions involving suspected or known non-compliance. The new tools are effective as of January 1, 2022 and so importers may start to receive “TANs,” “CVLs” or “DCLs” that require action.
Online sellers as tax collectors May 02, 2022 Zvi Halpern-Shavim and David Lam British Columbia proposes new PST rules for online marketplace facilitators.