Carrying on Business in Canada For Non-Residents Blog

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Miller Thomson Blogs put a more conversational lens on Canadian law. See the diverse perspectives of our lawyers here.

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Why Would Anyone Want an Unlimited Liability Company?

October 31, 2014

This posting was authored by Stephen Rukavina anAssociate in the Vancouver Office of Miller Thomson LLP An unlimited liability company (“ULC”) is a common entity US businesses use as a Canadian subsidiary or to hold Canadian assets.  This can seem...

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Part XIII Tax: Withholding Tax on Canadian-Source Income

September 16, 2014

Introduction When a Canadian resident makes a payment to a non-resident, the Canadian payor is required to withhold 25% in certain circumstances. Generally, the requirement arises where the payment is of a passive nature – this includes interest, dividends, rents,...

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GST/HST & Asset Sales: The Section 167 Election

July 14, 2014

This posting was authored by Stephen Rukavina anAssociate in the Vancouver Office of Miller Thomson LLP Introduction The goods and services tax (“GST”) is a value-added tax charged on most supplies made in Canada of goods, services, real property and...

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An Overview of Transfer Pricing In Canada

April 25, 2014

This posting was authored by Stephen Rukavina anAssociate in the Vancouver Office of Miller Thomson LLP Introduction In Canada v. GlaxoSmithKline Inc. (“GlaxoSmithKline”), Justice Rothstein of the Supreme Court of Canada succinctly summarized transfer pricing and the tax concerns surrounding...

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Meaning of Carrying On Business in Canada

March 31, 2014

This posting was authored by Crystal Taylora Partner in the Saskatoon Office and Graham Pursean associate in the Regina Office ofMiller Thomson LLP As a non-resident engaging in activities in Canada, it is important to understand whether your activities will...

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Canada’s anti-spam legislation (CASL) will affect non-residents who carry on business in Canada

February 26, 2014

In December 2013, the Canadian federal government announced[1] firm dates for Canada’s anti-spam legislation (commonly referred to as CASL) to come into force, some three years after Bill C-28 (the operative bill) received Royal Assent in December 2010.[2] Implementation Dates...

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A Non-Resident Disposing of Taxable Canadian Property

December 31, 2013

A Non-Resident Disposing of Taxable Canadian Property This posting was authored by Cheryl Teron a Partner in the Vancouver Office of Miller Thomson LLP andStephen Rukavina an Associate in the Vancouver Office of Miller Thomson LLP A non-resident of Canada may have to pay Canadian...

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The Restrictive Covenant Taxation Scheme: Killing a Fly with a Sledgehammer

November 28, 2013

This posting was authored by Stephen Rukavinaan Associate in the Vancouver Office of Miller Thomson LLP The Federal Court of Appeal’s decisions in Canada v. Fortino and Manrell v. Canada held that payments for a non-competition agreement were not taxable. ...

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Think Twice Before Using an LLC in Canada

October 31, 2013

This posting was authored by Cheryl Teron a Partner in the Vancouver Office of Miller Thomson LLP andStephen Rukavina an Associate in the Vancouver Office of Miller Thomson LLP Introduction A limited liability company (“LLC”) is a common type of...

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Goods and Services Tax: An Overview for Non-Residents

September 27, 2013

This posting was authored by Cheryl Teron a Partner in the Vancouver Office of Miller Thomson LLP and Stephen Rukavina an Associate in the Vancouver Office of Miller Thomson LLP The Basics The goods and services tax (GST) is a value-added...

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Disclaimer

The blog sets out a variety of materials relating to the law to be used for educational and non-commercial purposes only; the author(s) of the blog do not intend the blog to be a source of legal advice. Please retain and seek the advice of a lawyer and use your own good judgement before choosing to act on any information included in the blog. If you choose to rely on the materials, you do so entirely at your own risk.