A Canadian Tax Lawyer’s Guide on Bill C-30 Amendment to the Excise Tax Act – GST/HST Implications for Cryptocurrency Transactions
Background Information on Bill C-30 On June 29, 2021, Bill [...]
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 [...]
A Canadian Tax Lawyer’s Perspective on GST/HST and Constructive Importers
GST Taxation on Imports and Input Tax Credits Every person [...]
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 [...]