How long can the CRA hold your net tax refund? April 29, 2021 Rebecca D. Loo and Robert G. Kreklewetz What constitutes “all due dispatch” is unclear and recent court cases suggest taxpayers are at the mercy of the CRA.
Ensuring food safety for Canadians April 01, 2021 Heather Innes What you need to know about the Canada Food Inspection Agency’s recent reminder.
Tax court decision overturned: Visa does supply GST/HST exempt “financial services” March 26, 2021 Jean-Guillaume Shooner and Vanessa Clusiau In the absence of an application for leave to appeal, GST/HST should no longer be collected from banks and credit unions on credit card transaction processing services.
What are Canada’s de minimis thresholds for imports by courier? March 03, 2021 Cyndee Todgham Cherniak Important details on the value of shipments that can enter Canada without paying duties and taxes.
New GST/HST requirements for online marketplaces and other digital platforms January 22, 2021 Zvi Halpern-Shavim A review of the GST/HST-related announcements in the Fall Economic Statement of interest to domestic and foreign businesses.
GST/HST elections: Why being late is not always fashionable January 13, 2021 Jean-Guillaume Shooner and Vanessa Clusiau Ignorance of the law is not a valid excuse for the late filing of a 156 Election
Rules about new housing tax rebate clarified December 02, 2020 Jean-Guillaume Shooner The Court of Québec rules that the consideration paid for a parking space must be added to the total consideration for the calculation of the new housing rebate.
CRA disallows ITCs if a business name does not match October 26, 2020 Cyndee Todgham Cherniak According to the Canada Revenue Agency, the Canadian tax authority for goods and services tax and harmonized sales tax, a name is important. A rose by any other name does not claim input tax credits. You have to know your client/customer's name.
Certification of Origin requirements under CUSMA not the same as NAFTA July 09, 2020 Cyndee Todgham Cherniak On April 3, 2020, the Canada Border Services Agency published Customs Notice 20-14 "Implementation of the Canada-United States-Mexico Agreement (CUSMA)" in which the CBSA discusses the new Certification of Origin requirements under CUSMA and the new tariff codes.
CUSMA/USMCA is here July 1, 2020 – are you ready? July 03, 2020 Heather Innes The Canada-United States-Mexico Agreement (CUSMA), also referred to as the United States-Canada-Mexico Agreement (USMCA), comes into effect on July 1, 2020. Are you ready?