The Tax Court of Canada has dismissed a Canadian bank’s appeal in connection with GST/HST rebates for tax paid in error that were claimed by the bank.1

In a decision handed down on May 29, 2018, the Tax Court of Canada dismissed an appeal by a subsidiary of a leading Canadian bank to claim input tax credits for expenses attributable to certain exported supplies made by it to the bank’s branches located outside Canada.

When you’re negotiating a lump-sum settlement, it’s important to take GST/HST obligations into effect, says Jean-Guillaume Shooner in his review of Automodular Corporation v General Motors of Canada Limited, where the parties forgot to factor in taxes.

As Canada’s carbon emissions regime continues to develop, issues of taxation periodically arise that require refinements to related tax rules. To better align Canadian carbon taxation with international standards, the Department of Finance announced an adjustment to the rules for GST/HST collection from the sale of carbon emission allowances.

Unless specifically exempted, the supply of real property situated in Canada is generally taxable under the Excise Tax Act.

A Federal Court ruling on section 222 of the Excise Tax Act in Canada v Toronto Dominion Bank could have a chilling effect on lenders. The ruling essentially says a secured creditor becomes personally liable for the individual’s tax debt even if it was still unaware of the tax debt when the secured loan was repaid. Robert G. Kreklewetz and Stephen Raphael review the case.

Industrial hemp may not have the same effect as its flashier cousin cannabis, but it still contains enough of the active ingredient THC to put it under the auspices of Canada’s Controlled Drugs and Substances Act. Cyndee Todgham Cherniak explores some of the things importers of industrial hemp need to remember.

In May, the Canada Revenue Agency published its first guidance for cultivators, producers and packagers of cannabis products, as well as the application forms for excise duty licences and the cannabis excise stamping regime.

Canada is known as Hollywood North because many movies and television shows and commercials are filmed here. Everyone knows this – including the Government of Canada. That is why it is surprising that so little information is available to inform non-resident actors, actresses, performers, directors and producers about their obligations under Canada's GST/HST laws.

Robert G. Kreklewetz and Steven Raphael look at the case of ONEnergy Inc. v Canada, in which the Federal Court of Appeal resolves an apparent conflict in the Excise Tax Act over taxable supplies.