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Reverse and Rebills: A GST/HST Minefield
Sep 18 2024 - "Reverse and rebill" situations are very common in the Oil, Gas and Petrochem industry, especially in situations where goods are delivered in one reporting period but invoiced (or reversed and rebilled) in another reporting period because of formul...
https://www.taxandtradelaw.com/Tax-Trade-Blog/reverse-and-rebills-a-gst-hst-minefield.html -
Fuel Charge Reporting: Counter-Intuitive Unexpectedly Complicated?
Sep 17 2024 - With the new Canadian fuel charge provided for in the Greenhouse Gas Pollution Pricing Act (the “GGPPA”), many Canadian and non-resident oil and gas companies doing business in Canada with fossil fuel products have now successfully registered. ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/fuel-charge-reporting-counter-intuitive-unexpectedly-complicated.html -
House Flipping & Dual Motivations: GST for Home Builders and Renovators
Sep 16 2024 - As we have blogged about here and here, the CRA is after a whole swath of residential homeowners who are finding themselves being taxed on the sale of their new or used residential properties, after substantially renovating them. A recent decision o...
https://www.taxandtradelaw.com/Tax-Trade-Blog/house-flipping-dual-motivations-gst-for-home-builders-and-renovators.html -
Director's Personal Liability Assessments: 'Due Diligence' Requires Timely CRA Payments
Sep 06 2024 - As we have blogged here and here, dealing with and appealing Director’s Liability Assessments for GST/HST purposes or source withholding purposes on the Income Tax side is generally an uphill battle. The Tax Court’s recent decision in Donalds...
https://www.taxandtradelaw.com/Tax-Trade-Blog/director-s-personal-liability-assessments-due-diligence-requires-timely-cra-payments.html -
New Surtax on Chinese EV Trade: Canada Announces a 100% Surtax on Chinese-Built EVs
Sep 05 2024 - On August 26, 2024, the Canadian government announced a series of new measures to support Canadian workers in an effort to enhance the country’s electrical vehicle (“EV”) industry in domestic, North American, and global markets. This fo...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-surtax-on-chinese-ev-trade-canada-announces-a-100-surtax-on-chinese-built-evs.html -
GST/HST 101: Division II & III Supplies
Sep 04 2024 - Since the GST was first implemented in 1991, a continual source of misconception has been that the GST represents a single tax. In fact, there are potentially four different applications of the GST – i.e., reflected in Divisions II through IV...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-hst-101-division-ii-iii-supplies.html -
GST/HST Rebate for Purpose Built Rentals
Aug 30 2024 - As we wrote in a previous blog post, the federal government amended subsections 256.2(3.1) and (3.2) of the Excise Tax Act (the “ETA”) to introduce an enhanced GST/HST residential rental property rebate applicable to new purpose-built rentals (the ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-hst-rebate-for-purpose-built-rentals.html -
Masks are no Longer Zero Rated: Their Tax Status is "Back to Normal"!
Aug 29 2024 - Bill C-69, which received Royal Assent on June 20, 2024, contains various amendments to implement the federal government’s 2024 Budget. In this blog, we discuss a small but important amendment: supplies of certain face masks, respirator...
https://www.taxandtradelaw.com/Tax-Trade-Blog/masks-are-no-longer-zero-rated-their-tax-status-is-back-to-normal.html -
CRA's Digital Service Transformation: Non-Residents' Access to CRA Electronic Documents
Aug 19 2024 - Over the past several years, the Canada Revenue Agency (the “CRA”) has been in the midst of a digital service transformation. Like the CBSA’s “CARM” project, which we previously discussed here, this initiative appears to be a response to the Ca...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-s-digital-service-transformation-non-residents-access-to-cra-electronic-documents.html -
Divided Jurisdiction for Tax Disputes
Jul 24 2024 - Our tax system is complex, with many potential procedural pitfalls that taxpayers need to navigate. One such issue is the jurisdictional boundaries between the Tax Court and the Federal Court for tax disputes. Recent Supreme Court’s compa...
https://www.taxandtradelaw.com/Tax-Trade-Blog/divided-jurisdiction-for-tax-disputes.html -
CRA's Reach Beyond Limitation Periods
Jun 19 2024 - Voluntary disclosures (“VDs”) are permitted for Canadian tax purposes under the Canada Revenue Agency’s (the “CRA”) Voluntary Disclosures Program (the “VDP Program”), and their importance is highlighted by a recent case where the CRA reached back int...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-s-reach-beyond-limitation-periods.html -
The Long Arm of the CRA
Jun 05 2024 - We have blogged here and here about the real estate projects that the CRA is currently working on, usually resulting in assessments of GST/HST on sales of renovated homes or short-term rental housing. In a recent Tax Court case involving Cheema, the...
https://www.taxandtradelaw.com/Tax-Trade-Blog/the-long-arm-of-the-cra.html -
GST/HST Sham Assessments
Jun 03 2024 - As a tax lawyer assisting clients in defending themselves against the all-powerful CRA (and its equally powerful ally, the Department of Justice – Canada’s largest and best-equipped law firm), I welcome any judicial decisions that help to right that ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-hst-sham-assessments.html -
CRA Assessing Home Reno Sales
May 29 2024 - When a specialty tax practice like our own, focussed on GST/HST and other indirect taxes, sees a plethora of inquiries from homeowners being either assessed by the Canada Revenue Agency (“CRA”) on the sale of their homes, or threatened with such asse...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-assessing-home-reno-sales.html -
Vaping Products: A Web of Taxation - But Same Bad Policy Choices?
May 15 2024 - As we wrote here, Canada’s rules taxing Vaping Products were first enacted in 2018, with the Tobacco and Vaping Products Act (“TVPA”), continue to involve, with a number of provinces and territories now getting into the taxing game. While the T...
https://www.taxandtradelaw.com/Tax-Trade-Blog/vaping-products-a-web-of-taxation-but-same-bad-policy-choices.html -
GST Allocation Methods: What is "Fair & Reasonable"?
May 09 2024 - Businesses engaged exclusively in commercial activities get full input tax credits (“ITCs”) enabling them to recover all the GST/HST they pay in the course of their business activities. Organizations engaged exclusively in “exempt” activities (...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-allocation-methods.html -
United States-Mexico-Canada Agreement: Going Strong, For Now!
May 07 2024 - The United States, Mexico and Canada have enjoyed near-complete free trade since the inception of the North American Free Trade Agreement (“NAFTA”) in 1994. In fact, Canada and the US have enjoyed “free trade” even longer than that, since the...
https://www.taxandtradelaw.com/Tax-Trade-Blog/united-states-mexico-canada-agreement-going-strong-for-now.html -
CRA Continues Assessing Home Sales: Home Resales Being Subject to GST/HST
Apr 26 2024 - As we initially described here, the Canada Revenue Agency (“CRA”) continues auditing and assessing individual home-owners who have either substantially re-built their homes or commissioned the construction of a new home for their own use on the resal...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-continues-assessing-home-sales-home-resales-being-subject-to-gst-hst.html -
CRA Trust Rules Trumps Unsecured Loans! Small Business Loans in Jeopardy!
Apr 08 2024 - In a “bad news case” for unsecured creditors, the Federal Court has confirmed that the CRA’s deem trusts over things like unpaid GST/HST and income tax source deductions take precedence to prevent loan repayment to unsecured creditors. This mea...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-trust-rules-trumps-unsecured-loans-small-business-loans-in-jeopardy.html -
GST/HST Win for Orthodontists! Supreme Court Refuses Appeal of FCA's Orthodontic Supplies Decision
Feb 26 2024 - In December 2023, the Supreme Court of Canada dismissed the Crown’s application for Leave to Appeal the Federal Court of Appeal (“FCA”) decision in Canada v. Dr. Kevin L. Davis Dentistry Professional Corporation 2023 FCA 76(“Davis”), leaving the FCA ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-hst-win-for-orthodontists-supreme-court-refuses-appeal-of-fca-s-orthodontic-supplies-decision-1.html