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NEW GST VOLUNTARY DISCLOSURE GUIDELINES!
Oct 02 2025 - Blog Content Preview NEW GST VOLUNTARY DISCLOSURE GUIDELINES! UPDATED CRA VD PROGRAM GUIDELINES NOW IN EFFECT On September 9, 2025, the Canada Revenue Agency (“CRA”) released GST/HST Memorandum 16-5-1 introducing major ch...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-gst-voluntary-disclosure-guidelines.html -
LONG-ARM OF CRA COLLECTIONS
Oct 01 2025 - Blog Content Preview LONG-ARM OF CRA COLLECTIONS CRA FOLLOWS HUSBAND'S TAX DEBT TO WIFE As we have blogged here and here, the CRA has “third-party” transfer powers that allow it to follow a taxpayer’s GST or income tax de...
https://www.taxandtradelaw.com/Tax-Trade-Blog/long-arm-of-cra-collections.html -
INCOME TAX IMPLICATIONS OF PRIZES & AWARDS
Sep 10 2025 - Blog Content Preview INCOME TAX IMPLICATIONS OF PRIZES & AWARDS HOW TO VALUE THEM FOR INCOME TAX PURPOSES? In a previous blog post, we wrote about the GST/HST implications of prizes and awards for direct sellers. ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/income-tax-implications-of-prizes-awards.html -
BRINGING GOLD TO CANADA?
Aug 26 2025 - Blog Content Preview BRINGING GOLD TO CANADA? COMPLICATED Many newcomers to Canada arrive with valuable assets such as jewellery, gold bullion, or financial instruments. A question we often receive is how to bring t...
https://www.taxandtradelaw.com/Tax-Trade-Blog/bringing-gold-to-canada.html -
GST 101: CARRYING ON A BUSINESS IN CANADA
Aug 20 2025 - Blog Content Preview GST 101: CARRYING ON A BUSINESS IN CANADA GST REGISTRATION RULES FOR NON-RESIDENTS OF CANADA This Report is another in our series of GST 101 Series Reports. Each Report in this series focusses o...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-101-carrying-on-a-business-in-canada.html -
GST/HST IMPLICATIONS ON COMMON INCENTIVES
Aug 13 2025 - Blog Content Preview GST/HST IMPLICATIONS ON COMMON INCENTIVES BONUSES, COMMISSIONS, PRIZES & AWARDS For direct sellers, one important aspect of running a successful compensation plan is offering bonuses, commis...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-hst-implications-on-common-incentives.html -
NEWFOUNDLAND SUGAR TAX UPDATE
Aug 11 2025 - Blog Content Preview NEWFOUNDLAND SUGAR TAX UPDATE PROVINCE AMENDS REGULATIONS EFFECTIVELY ELIMINATING SSBT We have previously blogged about the enactment of Newfoundland and Labrador’s (“Newfoundland”) Sugar Sweetened Be...
https://www.taxandtradelaw.com/Tax-Trade-Blog/newfoundland-sugar-tax-update.html -
DIRECTOR'S LIABILITY FOR HOME BUILDERS
Aug 08 2025 - Blog Content Preview DIRECTOR'S LIABILITY FOR HOME BUILDERS CRA TARGETS CORPORATE DIRECTORS As we have blogged about here and here, the CRA continues to assess home builders, renovators and others in the resid...
https://www.taxandtradelaw.com/Tax-Trade-Blog/director-s-liability-for-home-builders.html -
CBSA COMPLIANCE VERIFICATION PRIORITIES
Aug 07 2025 - Blog Content Preview CBSA COMPLIANCE VERIFICATION PRIORITIES FOCUS ON U.S. & CHINA SURTAX ORDERS The Canadian Border Services Agency (the “CBSA”) has released the July 2025 update to its compliance and verification pr...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cbsa-compliance-verification-priorities.html -
CRA MOVES TO ONLINE MAIL FOR BUSINESSES
Jul 18 2025 - Blog Content Preview 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.&...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-moves-to-online-mail-for-businesses.html -
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