Article & Tips
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 [...]
Federal Court on VISA supplying financial services: Tax Guidance
A recent GST/HST Federal Court of Appeal decision will benefit financial institutions In Canadian Imperial Bank of Commerce v Canada, 2021 FCA 10, CIBC (the [...]
Client Saved From $220,000 Improper GST/HST Assessment
Introduction: Rebuilding a Home and the Definition of “Builder” for GST/HST Purposes Under the Excise Tax Act, when an individual purchases a newly built residential [...]
Voluntary GST/HST Registration for Small Suppliers
Introduction – GST/HST Obligations in Canada Section 165 of Canada’s Excise Tax Act imposes GST/HST on “every recipient of a taxable supply made in Canada.” A “taxable supply” [...]
GST/HST Non-Resident Override Rule: Canadian Tax Lawyer’s Analysis
A Canadian Tax Lawyer’s Perspective on the GST/HST Non-Resident Override Rule General Rule for Non-Resident GST/HST Registration GST/HST is sales tax charged on the provision [...]
Objections and Appeals by Specified Persons – GST/HST
Introduction – Objections and Appeals by Specified Persons If your business is subject to a GST/HST audit by the Canada Revenue Agency [...]