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GST 101: RESIDENT VS. NON-RESIDENT
Jun 02 2025 - Blog Content Preview 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 G...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-101-resident-vs-non-resident.html -
GST 101: GST REGISTRATION RULES
May 22 2025 - Blog Content Preview 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 basic...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-101-gst-registration-rules.html -
ITC ENTITLEMENT ON FINANCIAL SERVICES
May 12 2025 - Blog Content Preview 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”) highl...
https://www.taxandtradelaw.com/Tax-Trade-Blog/itc-entitlement-on-financial-services.html -
PRESIDENT TRUMP RELIEVES AUTO TARIFFS
May 02 2025 - Blog Content Preview PRESIDENT TRUMP RELIEVES AUTO TARIFFS NAVIGATING THROUGH TARIFF TROUBLE On April 29th 2025, President Trump suspended the operation of automotive tariffs and provided other relief in the form of an im...
https://www.taxandtradelaw.com/Tax-Trade-Blog/president-trump-relieves-auto-tariffs.html -
SPECIAL SALES TAX RULES FOR DIRECT SELLERS
Apr 15 2025 - Blog Content Preview SPECIAL SALES TAX RULES FOR DIRECT SELLERS Sales tax in Canada can be complex – especially in provinces that do not participate in the GST/HST harmonization system. This complexity becomes even more pron...
https://www.taxandtradelaw.com/Tax-Trade-Blog/special-sales-tax-rules-for-direct-sellers.html -
AIRBNB HOMES SALES SUBJECT TO GST/HST
Apr 07 2025 - Blog Content Preview AIRBNB HOMES SALES SUBJECT TO GST/HST FCA CONFIRMS SALE OF AIRBNB PROPERTIES SUBJECT TO GST/HST The Federal Court of Appeal (“FCA”) has recently confirmed a Tax Court of Canada (“TCC”), ruling that th...
https://www.taxandtradelaw.com/Tax-Trade-Blog/airbnb-homes-sales-subject-to-gst-hst.html -
TRUMP TARIFFS & CANADIAN MADE CARS
Apr 03 2025 - Blog Content Preview TRUMP TARIFFS & CANADIAN MADE CARS HARD TIMES REVING UP FOR CANADIAN AUTOMOTIVE SECTOR On Wednesday March 25th, the President signed a proclamation which invoked s. 232 of the Trade Expansion Act ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/trump-tariffs-canadian-made-cars.html -
NOVA SCOTIA SET TO REDUCE HST RATE
Mar 19 2025 - Blog Content Preview NOVA SCOTIA SET TO REDUCE HST RATE TRANSITIONAL AND PLACE OF SUPPLY RULES MAY AFFECT TAXPAYERS On April 1, 2025, the Province of Nova Scotia is set to decrease their harmonized sales tax (“HST”) rate ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/nova-scotia-set-to-reduce-hst-rate.html -
TAXATION OF THE INDIGENOUS: COMPLICATED!
Mar 18 2025 - Blog Content Preview TAXATION OF THE INDIGENOUS: COMPLICATED! MYRIAD OF CANADIAN TAX & DUTY LAWS & OUR INDIGENOUS PEOPLES One of the more complicated areas of tax and trade law in Canada lies in the intersection o...
https://www.taxandtradelaw.com/Tax-Trade-Blog/taxation-of-the-indigenous-complicated.html -
AUTOMOTIVE REPORT: TARIFF HEADING 9966
Mar 13 2025 - Blog Content Preview AUTOMOTIVE REPORT: TARIFF HEADING 9966 CBSA'S VERIFICATION AUDITS TARGET RESTORATION INDUSTRY A good part of our Tax and Trade practice involves advising Clients in the Automotive Industry on matters i...
https://www.taxandtradelaw.com/Tax-Trade-Blog/automative-report-tariff-heading-9966.html -
Bad News: CRA Clarifies Seg Fund ITCs
Jan 16 2025 - As we blogged on here, CRA has recently taken steps to reverse what was generally understood to have been their historical position on employer eligible ITCs in pension plan situations involving insurance segregated fund products. In a recent Excis...
https://www.taxandtradelaw.com/Tax-Trade-Blog/bad-news-cra-clarifies-seg-fund-itcs.html -
Customs Assessments Must be Dealt With
Jan 08 2025 - Since 1997, the Customs Act has imposed both mandatory payment and correction obligations on importers subject to Assessments. In fact, if an importer wishes to challenge the Assessment, the only option is to first pay the assessed amount, and ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/customs-assessments-must-be-dealt-with.html -
Staffing Agencies on the Hook for CPP & EI
Jan 06 2025 - Staffing agencies (as well as Employment Agencies, Temporary Labour, Placement Agencies and other similar entities – “Agencies”) play a growing role in connecting businesses with Canadian workers, but these models can come with unexpected tax “string...
https://www.taxandtradelaw.com/Tax-Trade-Blog/staffing-agencies-on-the-hook-for-cpp-ei.html -
Objections & Appeals of CRA Assessments
Dec 27 2024 - After COVID, the CRA seems to be really ramping up its audit activities, both for GST/HST and income tax matters. Once a Notice of Assessment is issued, reversing the CRA’s position becomes an uphill battle as the Objection and Appeal processes...
https://www.taxandtradelaw.com/Tax-Trade-Blog/objections-appeals-of-cra-assessments.html -
CRA Auditing Condo Assignment Sales
Dec 19 2024 - As we have written here and here, CRA is ALL over the Canadian real estate industry, assessing homebuyers, condo renters and everyone in between for GST/HST and income taxes related to use or sale of houses or condos on the suspicion of business or t...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-auditing-condo-assignment-sales.html -
Important GST/HST Update for Dentists
Nov 25 2024 - After more than 30 years, the Canada Revenue Agency (“CRA”) is revoking an administrative arrangement with the Canadian Dental Association that simplified claiming input tax credits (“ITCs”) for GST/HST registered dental practitioners who make both t...
https://www.taxandtradelaw.com/Tax-Trade-Blog/important-gst-hst-update-for-dentists.html -
Major GST/HST "Tax Break" Announced
Nov 21 2024 - The federal government has announced that there will be a tax break from December 14th, 2024 to February 15th, 2025 on a broad range of consumer products, which is estimated will provide $1.6 billion in federal tax relief. In addition to reli...
https://www.taxandtradelaw.com/Tax-Trade-Blog/major-gst-hst-tax-break-announced.html -
SIMA Expiry Review Order: Cold-Rolled Steel
Oct 09 2024 - On September 19, 2024, the Canadian International Trade Tribunal (the “CITT”) announced an Order in Expiry Review RR-2023-006 (the “Order”), continuing its finding of material injury in respect of the dumping and subsidizing of Cold-Rolled Steel orig...
https://www.taxandtradelaw.com/Tax-Trade-Blog/sima-expiry-review-order-cold-rolled-steel.html -
Paid Too Much GST/HST? Court of Appeal Confirms the only Redress is through the Excise Tax Act
Oct 08 2024 - In yet another interesting legal battle involving Uber, the Ontario Court of Appeal has confirmed that even when a party overpaid on GST/HST, there is no right to recover that tax from the person or company that charged that tax. This means the only...
https://www.taxandtradelaw.com/Tax-Trade-Blog/paid-too-much-gst-hst-court-of-appeal-confirms-the-only-redress-is-through-the-excise-tax-act.html -
New GST/HST E-Filing Returns: More Detailed Information Now Required!
Sep 19 2024 - As we have previously written about here, the CRA has been modernizing its electronic services. As part of these changes, the CRA has updated the GST/HST e-filing returns to require additional lines of detail. Businesses e-filing their GS...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-gst-hst-e-filing-returns-more-detailed-information-now-required.html