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Taxable Sale of Real Property by a Non-Registrant and Subsection 257(1) of the Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance
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 GST/HST and Constructive Importers
GST Taxation on Imports and Input Tax Credits Every person required to pay a duty on importing goods into Canada under the Customs Act or [...]
A Canadian Tax Lawyer’s Perspective on Incoterms ® and 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 [...]
GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide
Introduction – Paying GST/HST on Disbursements for Clients In the course of operations, a business may make disbursements to complete work on behalf of a [...]
Federal Court of Appeal: Aeroplan Promos to CIBC Subject to GST
On May 20, 2021, the Federal Court of Appeal released its much-anticipated decision in CIBC v The Queen, 2021 FCA 96, upholding the ruling of [...]
Canada Export Distribution Centre Program: Toronto Tax Lawyer’s Guide
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. [...]
GST/HST Digital Service Tax Requirements: Non-Resident Businesses
Introduction – Previous GST/HST Regime for Foreign Businesses GST/HST generally applies on the sale of goods or provision of services in Canada and is required [...]
GST/HST Director’s Liability: Canadian Tax Lawyer’s Guide
Introduction – GST/HST Director’s Liability Under Section 323 of the Canadian Excise Tax Act Under certain provisions, a corporate director may be liable for a [...]
Input Tax Credits: Introduction by Canadian GST/HST Tax Lawyer
What is an Input Tax Credit? Canada’s federal and combined federal and provincial value added taxes – Harmonized Sales Tax (HST) and Goods and Services [...]