A Canadian Tax Lawyer’s Perspective on Incoterms ® and GST/HST Taxation
What are Incoterms®? International commercial terms or Incoterms® are a [...]
GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide
Introduction – Paying GST/HST on Disbursements for Clients In the [...]
Federal Court of Appeal: Aeroplan Promos to CIBC Subject to GST
On May 20, 2021, the Federal Court of Appeal released [...]
Canada Export Distribution Centre Program: Toronto Tax Lawyer’s Guide
Introduction – Export Businesses and Canada’s GST/HST System Export-oriented businesses [...]
GST/HST Digital Service Tax Requirements: Non-Resident Businesses
Introduction – Previous GST/HST Regime for Foreign Businesses GST/HST generally [...]
GST/HST Director’s Liability: Canadian Tax Lawyer’s Guide
Introduction – GST/HST Director’s Liability Under Section 323 of the [...]
Input Tax Credits: Introduction by Canadian GST/HST Tax Lawyer
What is an Input Tax Credit? Canada’s federal and combined [...]
Federal Court on VISA supplying financial services: Tax Guidance
A recent GST/HST Federal Court of Appeal decision will benefit [...]
Client Saved From $220,000 Improper GST/HST Assessment
Introduction: Rebuilding a Home and the Definition of “Builder” for [...]
Voluntary GST/HST Registration for Small Suppliers
Introduction – GST/HST Obligations in Canada Section 165 of Canada’s Excise [...]