Tax & Trade Blog
Search
-
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 -
More GST Sham Audits of Telco Businesses
May 31 2023 - As we blogged about here, here and here, CRA continues to audit telecommunications businesses for possible sham and carousel transactions (i.e., GST fraud). The alleged fraudulent activities come in many forms, and one auditing efforts seems focusse...
https://www.taxandtradelaw.com/Tax-Trade-Blog/more-gst-sham-audits-of-telco-businesses.html -
CBSA Updates Appeal Process Memo
Apr 06 2023 - If you disagree with a decision made by the Canada Border Services Agency (CBSA) regarding imported goods, you may have the right to administratively appeal the decision under section 60 of the Customs Act. Recently, key CBSA administrative materials...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cbsa-updates-appeal-process-memo.html -
CRA coming for Uber Side Hustles
Mar 29 2023 - An oft-overlooked component of Canada’s Excise Tax Act (“ETA”) involves the special registration rules which apply to taxi businesses – in place well before the advent of ride-sharing services like Uber and Lyft. CRA has recently updated its adminis...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-coming-for-uber-side-hustles.html -
Customs & SIMA Appeals Are Pay-to-Play!
Mar 06 2023 - The right to make a customs or Special Import Measures Act (“SIMA”) appeal is very different than the right to make similar income tax or GST appeals. Unlike income tax or GST, appeals for customs and SIMA cases can ONLY be made once full paymen...
https://www.taxandtradelaw.com/Tax-Trade-Blog/customs-sima-appeals-are-pay-to-play.html -
Optional Sales Tax Rules for Direct Sellers
Feb 09 2023 - 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 complicates the matter, making it difficult for new entrants to the ...
https://www.taxandtradelaw.com/Tax-Trade-Blog/optional-sales-tax-rules-for-direct-sellers.html -
Text-Focused Approach Endorsed By SCC
Dec 12 2022 - Whether a supply is taxable under the Excise Tax Act (“ETA”) can depend, in part, on how that supply is characterized. In normal commercial relations, businesses will often bundle many diverse services together – including both taxable and exemp...
https://www.taxandtradelaw.com/Tax-Trade-Blog/text-focused-approach-endorsed-by-scc.html -
CRA Targeting Housing Industry!
Dec 09 2022 - 2023 is shaping up to be quite a year for businesses operating in the real estate industry, with the Canada Revenue Agency (“CRA”) continuing aggressive industry audits (which have now made their way to court), and new tax rules for new housing assig...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-targeting-housing-industry.html -
Most Important GST Case of the Decade?
Dec 09 2022 - Since the inception of the GST/HST in 1991, the Canada Revenue Agency (“CRA”) has taken what we consider to be a strict approach to the documentary/information requirements under section 169(4) of the Excise Tax Act (“ETA”), which must be met in orde...
https://www.taxandtradelaw.com/Tax-Trade-Blog/most-important-gst-case-of-the-decade.html -
CRA Policies: Risky to Rely On!
Nov 30 2022 - The effect of the Canada Revenue Agency’s (“CRA”) administrative policies on GST/HST audits is often misunderstood by taxpayers and CRA auditors alike. While policies carry some interpretive value, they do not supplant actual law in the form of legis...
https://www.taxandtradelaw.com/Tax-Trade-Blog/cra-policies-risky-to-rely-on.html -
Big Problems Amending GST Returns!
Oct 28 2022 - We have recently seen many clients make improper “corrections” or “amendments” to previously-filed GST Returns, which ultimately causes even more problems, and leads to unrecoverable GST! In fact, there is no legislative basis for filing a corrected...
https://www.taxandtradelaw.com/Tax-Trade-Blog/big-problems-amending-gst-returns.html