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An Auditor's Standard of Care
Dec 08 2014 - For years it was an open question as to whether or not a Canada Revenue Agency ("CRA") auditor owed a duty of care to a taxpayer under audit. In the recent case of Leroux (2014 BCSC 720) the Supreme Court of British Columbia (BCSC) concluded th...
https://www.taxandtradelaw.com/Tax-Trade-Blog/an-auditor-s-standard-of-care.html -
CRA Ramping up GST payable by Insurance Companies
Nov 25 2014 - In a recently released GST/HST ruling, CRA seems to place a high bar on the exempt treatment of administrative services acquired by an Insurance Company in operating its insurance business. In RITS 154220 (Application of GST/HST to Insurance-re...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-ramping-up-gst-payable-by-insurance-companies.html -
Involuntary GST Registrations of Non-Residents
Oct 01 2014 - Non-residents carrying on business in Canada must be cognizant of the potential to be involuntary registered for the GST/HST. Subsections 241(1.3) to (1.5) of the ETA (which came into effect in June 2014) empower the CRA to unilaterally regis...
https://www.taxandtradelaw.com/Tax-Trade-Blog/involuntary-gst-registrations-of-non-residents.html -
Undisclosed Agency Questioned
Sep 30 2014 - An undisclosed agency exists if an agent enters into a contract with a third party on behalf of a principal, but does not reveal to the third party either the identity of the principal or the fact that the agent is acting on behalf of any principal. ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/undisclosed-agency-questioned.html -
GST Notice 284–Joint Venture Relief … but not Much
Feb 07 2014 - The CRA's treatment of "bare trusts" has been problematic from the first days of the GST. When the GST was first implemented in January 1991, the CRA was initially advising bare trustees of bare trusts (trusts that operating at the behest of their b...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-notice-284-relief-for-joint-ventures-but-not-much.html -
Director's Liability: Creditor-Proofing Personal Assets?
Jan 28 2014 - Directors often ask about creditor-proofing personal assets when facing a possible assessments for "Director's Liability" under Canada's income tax and GST legislation. That question usually follows the director's first understanding that the Canada ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/director-s-liability-creditor-proofing-personal-assets.html -
Temped to Hide / Undervalue Cross Border Purchases ?
Jan 16 2014 - A recent decision in the Federal Court ends up being a real good lesson for (mostly) all of the bad things that Canadian's can face when tempted to either non-report or undervalue their purchased goods when returning to Canada from abroad - all in th...
https://www.taxandtradelaw.com/Tax-Trade-Blog/temped-to-hide-or-undervalue-your-cross-border-purchases.html -
Nurse Staffing Agencies Come under the GST Gun
Sep 24 2013 - The Canada Revenue Agency ("CRA") recently reversed its long standing administrative policy regarding the exempt nature of nursing staffing agencies, taking the position that these services are taxable and not exempt: see Excise and ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/nurse-staffing-agencies-come-under-the-gst-gun.html -
Tobacco Sold & Delivered On Reserve Not Subject to GST - End of Story
Aug 01 2013 - The Canada Revenue Agency (CRA) has recently been assessing tobacco wholesalers that sell their cigarettes and other tobacco products to status Canadian Indians, on federal Indian reserves, for GST/HST that CRA says should have been collect...
https://www.taxandtradelaw.com/Tax-Trade-Blog/tobacco-sold-delivered-on-reserve-not-subject-to-gst-end-of-story.html -
Can I get out of tax debts on Bankruptcy ?
Apr 05 2013 - When things go awry in one’s business or personal affairs, taxes often get neglected. The Canada Revenue Agency (CRA) does not forget about these tax obligations, however, and has extensive collections powers available to it, including “directors lia...
https://www.taxandtradelaw.com/Tax-Trade-Blog/can-i-get-out-of-tax-debts-on-bankruptcy.html -
Tax Planning Needs Proper Implementation
Mar 28 2013 - The first class in Tax law 101 features a discussion on the Duke of Westminster ([1936] A.C. 1), wherein the Appeals Court of England ruled that: “Every man is entitled if he can to order his affairs so as that the tax attaching unde...
https://www.taxandtradelaw.com/Tax-Trade-Blog/tax-planning-needs-proper-implementation.html -
GST Remission Applications No Easy Matter
Mar 13 2013 - When all else fails, taxpayers will often take the path of last resort to recover taxes, interest or penalties, called "Remission Applications", which are made under the Financial Administration Act (FAA). Specifically, section 23 of the F...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-remission-applications-no-easy-matter.html -
Input Tax Credits Tightened for Holding Companies ?
Mar 08 2013 - Generally input tax credits (ITCs) can be claimed if a property or service is acquired for consumption, use, or supply in the course of a GST registrant’s commercial activities. The presence or absence of consideration does not appear to be critical ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/input-tax-credits-tightened-for-holding-companies.html -
ITC Documentation Requirements: Not What the CRA May Think
Feb 03 2013 - What is really required for GST ITC Claims? For more years that we can remember, “ITC Documentation” has been a “Top 10” Audit Issue with Canada Revenue Agency GST Audits. This is a reference to the evidentiary requirements imposed by ss. 169(4) of ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/itc-documentation-requirements-not-what-the-cra-may-think.html -
Big Corporations: Careful Drafting Your Notice of Objection!
Jan 04 2013 - Both the “Large Corporation rules” in the Income Tax Act (the “ITA”) and the “Specified Person rules” under the Excise Tax Act (the “ETA”) are probably unfamiliar to most people other than experience tax practitioners. However, they can impact ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/big-corporations-careful-drafting-your-notice-of-objection.html -
RGK TITLE 1 W/C 20250307
Feb 27 2000 - Blog Content Preview EHT & "ASSOCIATED" EMPLOYERS GETTING THE FULL EXEMPTION AMOUNT Employer Health Tax (“EHT”) is a part of our overall Indirect Tax practice, and a common EHT question we get is whether two corpora...
https://www.taxandtradelaw.com/Tax-Trade-Blog/rgk-working-copy-20250305.html