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Optional Sales Tax Rules for Direct Sellers
Feb 20 2024 - The direct selling industry poses a number of unique challenges for Canadian sales tax regimes. The patchwork of separate federal GST/HST and provincial PST/QST regimes only further complicate the matter, making it difficult for new entrants to...
https://www.taxandtradelaw.com/Tax-Trade-Blog/optional-sales-tax-rules-for-direct-sellers-1.html -
CRA Always gets their Tax Debtors Third-Party Transfers Assessable & Assessed
Feb 07 2024 - A recent Federal Court of Appeal (“FCA“) decision in Pillon v. Canada (2024 FCA 24) highlights the difficulties that Tax Debtors will face if trying to avoid GST and income tax debts. Both the Excise Tax Act (“ETA”) and the Income Tax Act (“ITA...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-always-gets-their-tax-debtors-third-party-transfers-assessable-assessed.html -
One Day Late Filing: Notice of Objection Dismissed by Tax Court!
Feb 05 2024 - The recent decision of the Tax Court of Canada (“TCC”) in Refind Environment Inc. v. The King (2024 TCC 2) is a poignant reminder of the importance of filing deadlines. In Refind, the TCC dismissed an application for an extension of time to file a ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/one-day-late-filing-notice-of-objection-dismissed-by-tax-court.html -
Director's Personally Liable for Many Tax Debts
Jan 08 2024 - A great new year’s resolution for Directors of a Canadian private corporations is to brush up on GST/HST and income tax compliance! The reason is that where a corporation incurs a tax debt for GST, HST or income tax source withholdings, the dir...
https://www.taxandtradelaw.com/Tax-Trade-Blog/director-s-personally-liable-for-many-tax-debts.html -
Amazon & Ebay Pledge to Health Canada
Dec 21 2023 - On September 28, 2023, Health Canada launched the Canadian Product Safety Pledge (the “Safety Pledge”) – a voluntary compliance initiative aimed at increasing product safety with respect to consumer products and cosmetics available to Canadians onlin...
https://www.taxandtradelaw.com/Tax-Trade-Blog/amazon-ebay-pledge-to-health-canada.html -
Seg Funds - Big Things on the GST Horizon!
Dec 19 2023 - If there was such a thing as a “10-Alarm” fire, CRA’s public release of GST Interpretation RITS 202403 would seem to fit that bill. In this April 2023 Interpretation – issued only a few weeks ago – CRA takes the view that Employers with pension fund...
https://www.taxandtradelaw.com/Tax-Trade-Blog/seg-funds-big-things-on-the-gst-horizon.html -
What is up with Ontario EHT Enforcement?
Dec 18 2023 - When our Firm sees a spike in Ontario Employer Health Tax (“EHT”) files, we know that something is up. And this may not bode well for employers that have traditionally viewed Ontario’s relatively low-rate EHT as an unimportant tax, delegating i...
https://www.taxandtradelaw.com/Tax-Trade-Blog/what-is-up-with-ontario-eht-enforcement.html -
BC PST Application for Partnerships
Dec 07 2023 - One of the more notable differences between Income Tax and GST/HST is that for GST/HST purposes partnerships are expressly defined to be “persons” – separate from the partners of the partnership. Most provincial sales tax statues take the same ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/bc-pst-application-for-partnerships.html -
Expiry Review: Cold-Rolled Steel
Nov 24 2023 - On November 14, 2023, the Canadian International Trade Tribunal (“CITT”) issued a notice that it was beginning an expiry review in respect of cold-rolled steel originating in or exported from the People’s Republic of China (“China”), the Republic o...
https://www.taxandtradelaw.com/Tax-Trade-Blog/expiry-review-cold-rolled-steel.html -
Tax on Tax: BC Major Events Tax In Spotlight
Nov 13 2023 - As we blogged about here, experienced indirect tax practitioners will know to always check section 154 of the Excise Tax Act (“ETA”) when dealing with provincial taxes and to think about whether the that provincial tax is excluded from the “considera...
https://www.taxandtradelaw.com/Tax-Trade-Blog/tax-on-tax-bc-major-events-tax-in-spotlight.html -
Self-Supply Rules Trap Care Home!
Oct 17 2023 - The Tax Court of Canada recently released its decision in Windsor Elms Village for Continuing Care Society v. The King (2023 TCC 58), which dealt with the application of the GST/HST self-supply rules to a long-term care facility for seniors. The deci...
https://www.taxandtradelaw.com/Tax-Trade-Blog/self-supply-rules-trap-care-home.html -
Fiera Foods: An Incredibly Important ITC Case
Sep 22 2023 - Justice John Owen of the Tax Court of Canada has rendered one of the most important and potentially far-reaching decisions in 33 years of GST. While Fiera Foods Company v. The King, 2023 TCC 140 is about some other things, the Tax Court’s keen ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/fiera-foods-an-incredibly-important-itc-case.html -
New GST Rebate on Purpose-Built Rentals
Sep 22 2023 - On September 14, 2023 the Prime Minister announced upcoming legislation to remove the Goods and Services Tax (GST) on the construction of new apartment buildings. The announcement also called on the provinces participating in the Harmonized S...
https://www.taxandtradelaw.com/Tax-Trade-Blog/new-gst-rebate-on-purpose-built-rentals.html -
CRA Targeting Residential House Sales for GST/HST
Sep 22 2023 - While the government of Canada appears focused on the political hot potato that is our residential housing industry, announcing new rules for rental houses are coming, the CRA is headed in the other direction, apparently targeting residential h...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-targeting-residential-house-sales-for-gst-hst.html -
GST/HST & Newfoundland Sugar Tax
Aug 28 2023 - As we blogged about here, in late 2022, Newfoundland and Labrador introduced a tax on sugar sweetened beverages (the “SSBT”). An often-overlooked aspect of Canadian indirect and excise taxes is the ability for certain taxes to compound, so that...
https://www.taxandtradelaw.com/Tax-Trade-Blog/gst-hst-newfoundland-sugar-tax.html -
Corporate GST Debts: Not Easy To Ignore
Aug 23 2023 - As we have blogged about a fewtimes in the past, corporate tax debts are unlike other forms of liability and can pose special challenges for directors and shareholders of corporations that have unmet tax obligations. This can lead to dreaded di...
https://www.taxandtradelaw.com/Tax-Trade-Blog/corporate-gst-debts-not-easy-to-ignore-1-2-3-4.html -
A Carousel Scheme. What Is That?
Jun 15 2023 - Another question that we are often asked is what the CRA means by the term “carousel scheme”. It is a great question, because the CRA does not define its position on that phrase anywhere, other than in private assessment documents that it somet...
https://www.taxandtradelaw.com/Tax-Trade-Blog/a-carousel-scheme-what-is-that.html -
Accommodation Invoices. What Are They?
Jun 08 2023 - We are often asked about “accommodation invoices”, and what the CRA is talking about when speaking about these types of invoices. This is predominantly a term that is used in the GST context but is not defined anywhere in the Excise Tax Act (i.e., t...
https://www.taxandtradelaw.com/Tax-Trade-Blog/accommodation-invoices-what-are-they-2.html -
In-Port DAP Sales Taxable in Canada?
Jun 06 2023 - A common misconception when it comes to oil and gas trading with Canada is that, for GST/HST purposes, there will never be any obligations on foreign sellers selling on a DAP basis.* This is not true, and there can indeed by GST/HST collection and re...
https://www.taxandtradelaw.com/Tax-Trade-Blog/in-port-dap-sales-taxable-in-canada.html -
Canadian Fuel Taxes: US Traders Beware!
Jun 01 2023 - An often-overlooked aspect of Canadian indirect tax is the degree to which provincial fuel and carbon tax statutes vary across the country — and the surprising and significant consequences for non-resident businesses with limited connections to Can...
https://www.taxandtradelaw.com/Tax-Trade-Blog/canadian-fuel-taxes-us-traders-beware.html