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Searching Content indexed under Sales Taxes: VAT, GST by Fasken ordered by Published Date Descending.
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Taxation
Certain federal and provincial tax considerations are relevant when one is conducting business in Canada.
Canada
2 Jul 2019
2
Selected Tax Measures In The 2019 Federal Budget - Canada
The Minister of Finance (Canada), the Honourable Bill Morneau, presented the Government of Canada's (the "Federal Government") 2019 Federal Budget ("Budget 2019") on March 19, 2019 ("Budget Day").
Canada
27 Mar 2019
3
Proposed Changes To ITC Rules For Holding Corporations
On July 27, 2018, the Department of Finance announced draft legislation to amend the GST/HST holding corporation rules in section 186 of the Excise Tax Act (Canada) ("the ETA"),
Canada
29 Nov 2018
4
Cameco Corporation Wins Monumental Sham / Transfer Pricing Tax Case
The Tax Court of Canada has ruled in favour of Cameco in its massive tax dispute with the Minister of National Revenue.
Canada
4 Oct 2018
5
Canadian Government Unveils Exclusion Process For Retaliatory Surtaxes on U.S. Goods - Only Canadian Companies Can Apply
If an exclusion request is granted, it could be made retroactive, resulting in a refund of surtax paid since July 1, 2018.
Canada
19 Jul 2018
6
Quebec To Tax The Digital Economy… And More
In March of 2018, the province of Quebec introduced a proposal to vastly expand the requirements for non–residents of Quebec to collect and remit the Quebec Sales Tax ("QST") ...
Canada
18 May 2018
7
GST/HST Burden, Insolvent Suppliers, And The Pros & Cons Of Credit Notes
On January 12, 2018, the Canadian Federal Court of Appeal (the "FCA") released its decision in North Shore Power Group Inc. v. Canada, 2018 FCA 9 ("North Shore Decision")...
Canada
23 Jan 2018
8
GST/HST Voluntary Disclosures – New Rules Are Coming March 2018
On December 15, 2017, the Canada Revenue Agency (the "CRA") released new guidelines on the rules applicable to voluntary disclosures that are made (or for which the name of the taxpayer is disclosed) ...
Canada
21 Dec 2017
9
Canada's Cannabis Taxation Regime
There has been much speculation on how Canada will tax cannabis, which is expected to be legalized for retail sale in Canada by July 2018.
Canada
23 Nov 2017
10
A Cautionary Tale : Now You See It, Now You Don't!
Subsection 222(1) of the Excise Tax Act (Canada) creates a deemed trust in favour of the Crown for collected but unremitted goods and services tax/harmonized sales tax ("GST/HST")...
Canada
3 Oct 2017
11
Doing Business In Québec - A Guide For Retailers
The particularities of Québec are often complex and can vary depending on the nature of your activities and your situation, whether it involves language requirements, labour standards or...
Canada
14 Jul 2017
12
Faire Affaire Au Québec - Un Guide À L'attention Des Détaillants
Qu'il s'agisse entre autres d'exigences relatives à la langue, aux normes du travail ou aux taxes applicables, pour ne nommer que quelques exemples...
Canada
13 Jul 2017
13
Proposed New Vat Rule for Foreign E-Commerce Suppliers
The draft Taxation Laws Amendment Bill for 2013, released for public comment in early July 2013, has proposed an interesting new rule applicable to foreign suppliers of e-commerce products.
Canada
12 Jul 2013
14
An Important Lesson to Taxpayers
The Supreme Court of Appeal in Comptutek Ltd v C: SARS 2012 ZASCA 178 has entrenched an important lesson to all taxpayers that are required to file objections and appeals in respect of assessments that have been raised by the South African Revenue Service.
Canada
26 Jun 2013
15
Budget 2012 - Canada
The Canadian Government introduced its budget today ("Budget 2012") announcing a number of significant tax measures. The following is a brief summary of these measures, many of which come into effect today (the "Budget Day").
Canada
5 Apr 2012
16
B.C. Announces Transition Date For De-Harmonization And Transitional Rules For Home Construction And Related Services
The British Columbia Minister of Finance (the "Minister") has started to issue the rules that will guide the Province's transition back to a combined Goods and Services Tax and Provincial Sales Tax ("GST/PST") system.
Canada
28 Feb 2012
17
Ontario Provincial Election 2011 - Comparison Of Party Platforms
The Ontario general election will be held on October 6, 2011 and each of the three main provincial parties have now released their election platforms.
Canada
27 Sep 2011
18
Classic Concepts In Commodity Tax, v.1
Under the general GST/HST rules imposed by Part IX the Excise Tax Act (the "Act"), where parties come together in a joint venture (but not by way of partnership) each of the co-venturers must account separately for its pro rata share of the GST/HST collected by the joint venture, and similarly must claim input tax credits only for its pro rata share of the joint venture's GST/HST expenses.
Canada
14 Sep 2011
19
Coming To Terms With The Incoterms Amendments
Incoterms are an internationally recognized set of rules, published by the International Chamber of Commerce (the "ICC"), designed to allocate the risks, costs and tasks involved in business-to-business contracts for the sale of goods, and to settle on the place of legal delivery of such goods.
Canada
12 Sep 2011
20
Carrying On Business In Canada – A Guide For Investors From The United States
This manual describes the general options available to a U.S. investor, particularly a U.S. corporation, looking to establish or acquire a business in Canada.
Canada
22 Jun 2011
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