Article & Tips

A Canadian Tax Lawyer’s Guide on Bill C-30 Amendment to the Excise Tax Act – GST/HST Implications for Cryptocurrency Transactions

November 29th, 2021|Excise Tax, GST|

Background Information on Bill C-30 On June 29, 2021, Bill C-30, Budget Implementation Act, 2021, No.1, received royal assent. This bill contains amendments to the [...]

Taxable Sale of Real Property by a Non-Registrant and Subsection 257(1) of the Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance

October 14th, 2021|GST, HST, Self supply rules|

Introduction – Section 257 of the Excise Tax Act Where the sale of a real property constitutes a taxable sale for the purposes of the [...]

A Canadian Tax Lawyer’s Perspective on Incoterms ® and GST/HST Taxation

September 27th, 2021|GST, HST, Taxation|

What are Incoterms®? International commercial terms or Incoterms® are a set of pre-defined, generally accepted terms and related acronyms developed by the International Chamber of [...]

Canada Export Distribution Centre Program: Toronto Tax Lawyer’s Guide

August 2nd, 2021|corporate taxation|

Introduction – Export Businesses and Canada’s GST/HST System Export-oriented businesses in Canada play a vital role in facilitating Canada’s international economic presence and economic growth. [...]

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