Tax & Trade Blog

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CRA MOVES TO ONLINE MAIL FOR BUSINESSES

WHAT YOU NEED TO KNOW

As of May 2025, the Canada Revenue Agency (the “CRA”) has begun implementing a significant change in how it communicates with businesses.  Online mail is now the default method for delivering most CRA correspondence through the My Business Account portal.

This transition affects both new and existing businesses and is part of the CRA’s ongoing movement towards online services – for better or for worse.  Our report on what businesses really need to know about these changes is set out below.

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GST 101: RESIDENT VS. NON-RESIDENT

GST REGISTRATION DEPENDS ON RESIDENCY

This is the second in our series of "GST 101 Reports", written with a view to educating our readers on the basics of Canada's GST/HST system, and building towards more in-depth discussions to come.

This Report deals with the concept of "Residency" which is a bedrock issue when determining whether businesses are required to be registered for Canada's GST/HST System.

Why is Residency Relevant?  (Special Non-Resident Rule)

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GST 101: GST REGISTRATION RULES

CANADA'S BROAD REGISTRATION RULES FOR ITS GST/HST SYSTEM

This is the first in our series of "GST 101 Reports", written with a view to educating our readers on the basics of Canada's GST/HST system, and building towards more in-depth discussions to come.

This Report Deals with Canada's extremely broad GST/HST Registration Requirements.

What is Canada's “GST/HST”?

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WHEN DO I NEED A TAX OR TRADE LAWYER?

RETAINING A LAWYER AT AUDIT OR ASSESSMENT A WISE DECISION!

In my 35+ years of experience, I have seen the tax world evolve quite a bit.  It used to be that tax or trade lawyers were engaged very early on in most disputes.  Usually at the time of audit.  Overtime, we have seen clients try different approaches, from beginning to use non-lawyer accountants or customs brokers for dispute resolution, to (most recently) relying on AI to fight the dispute for them.

Four Reasons to Retain Experienced Counsel Early

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ITC ENTITLEMENT ON FINANCIAL SERVICES

THIRD TIME'S THE CHARM FOR NORTHBRIDGE?

Every so often, decisions from the Tax Court of Canada (the “TCC”) and the Federal Court of Appeal (the “FCA”) highlight the intricacies of the GST/HST regime – particularly for financial institutions.  The recent decision in Northbridge Commercial Insurance Corporation v. The King (2025 FCA 83) is a prime example.  The FCA has now referred the case back to the TCC for a third hearing, highlighting the complexity of input tax credit (“ITC”) entitlements related to insurance supplies.