Colleen Ma

Partner | Calgary

403.298.2422

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Why online marketplaces and e-commerce businesses should review their Canadian sales tax obligations

Online marketplace platform operators and facilitators, and other e‑commerce businesses, that did not have Canadian sales tax obligations when they first started operations may now find that they are required to register for, and collect, Canadian sales tax in one...

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Budget 2022: Substantive CCPCs and share transactions involving a non resident or public company

The 2022 Federal Budget was tabled in the House of Commons on April 7, 2022 (“Budget Day“) by the Honourable Chrystia Freeland, Canada’s Deputy Prime Minister and Minister of Finance. A summary of the personal income tax measures, business income...

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Luxury tax draft legislation (finally) released: May apply to certain vehicles, aircraft, and boats

On March 11, 2022, the draft legislative proposals relating to the Select Luxury Items Tax Act (the “Act”) were released for public comment. This new luxury tax was first announced in the 2021 Federal Budget, with a detailed backgrounder released...

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Release of draft Canadian tax legislation for public consultation

An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”).  The Proposals include some, but not all, of the measures announced...

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E-Commerce Businesses – Do you need to be registered for GST/HST?

Effective July 1, 2021, major changes to the GST/HST regime as it relates to e-commerce and the digital economy came into effect. We previously reported on these measures when they were first announced in the Fall Economic Statement 2020 and...

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Budget update – Sales, excise, and digital services tax

On April 19, 2021, the federal budget was tabled by Deputy Prime Minister and Finance Minister Chrystia Freeland (“Budget 2021”). Budget 2021 confirmed the measures first announced on November 30, 2020 in Supporting Canadians and Fighting COVID-19: Fall Economic Statement...

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What a non-resident vendor of goods needs to know about Canadian sales tax

When the federal goods and services tax (“GST”) was introduced in 1991, “Seinfeld” was on the air and most consumer goods were purchased at brick and mortar stores. Fast forward to 2021 and puffy shirts can be purchased online from...

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Expansion to BC PST registration and collection rules effective April 1, 2021

In Provincial Budget 2020, measures were announced that would require businesses not otherwise carrying on business in British Columbia (“BC”) to register for and collect PST. Amendments to the Provincial Sales Tax Act (British Columbia) (“BC PSTA”) were supposed to...

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GST/HST relief on face masks and face shields

On November 30, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, released Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the “Economic Statement”). To support public health during the COVID‑19 pandemic, the Economic Statement announced...

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Fall Economic Statement 2020: GST/HST measures targeted at the digital economy

On November 30, 2020, the Honourable Chrystia Freeland, Deputy Prime Minister and Minister of Finance, tabled Supporting Canadians and Fighting COVID-19: Fall Economic Statement 2020 (the “Economic Statement”). The Economic Statement announced major changes to the GST/HST regime as it...

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Audit First, Pay GST/HST Tax Refunds (Much) Later

Canadian Tax Focus, Volume 10, Number 4, November 2020

GST/HST registrants who commonly make zero-rated supplies often file a return claiming a net tax refund, relying on the prompt payment of that refund in order to finance their businesses. The minister is required to pay the refund “with all...

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Supreme Court of Canada hears carbon tax constitutionality appeals

On September 22 and 23, 2020, the Supreme Court of Canada (“SCC“) heard appeals by Saskatchewan, Ontario and Alberta regarding the constitutionality of the Greenhouse Gas Pollution Pricing Act (the “GGPPA“). The SCC will decide whether the GGPPA, which regulates...

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Retroactive changes to Saskatchewan PST applies to out-of-province online businesses

Saskatchewan imposes a 6% provincial sales tax (PST) on the retail sale or lease of most tangible personal property and taxable services (which includes software) consumed or used in the province. Where a sale of goods occurs in a brick-and-mortar...

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Is the Alberta advantage back?

The COVID-19 pandemic is having a devastating global economic impact. To boost the Alberta economy and attract more business, the Alberta Government has recently announced several measures. A. Repealing Residency Requirement for Directors U.S. and other foreign‑based businesses looking to...

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Rent deferral during pandemic may not reduce GST/HST payable on rent

The COVID-19 pandemic has created unique dilemmas or opportunities for all aspects of society. While select businesses are proving to be uniquely successful during the economic downturn, most businesses are in need of assistance in order to continue to exist....

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COVID-19: A relief resource for commercial tenants and landlords across Canada

Miller Thomson LLP recognises this is an unprecedented time and we continue to be committed to the well-being and sustainability of our clients. The government and various other institutions have implemented a number of measures aimed at providing economic relief...

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COVID-19: GST/HST remittance deferral measures

On March 27, 2020, Canada’s Department of Finance announced GST/HST remittance relief. Any payments or remittances, including installment payments, that become owing on or after March 27, 2020 and before June 30, 2020 can be deferred until June 30, 2020....

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COVID-19: Sales tax and tax controversy updates and insights

Businesses of all sizes are scrambling to adapt to the constantly changing world in which we find ourselves. Owners are worried about cash flow. Routine business operations are migrating online. New revenue streams are being explored. Meanwhile, we are inundated...

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A New Era of Private Corporation Tax Rules – Part V

It has been just over a year since the federal Department of Finance (“Finance”) released revised draft amendments to the tax on split income (“TOSI”) rules in section 120.4 of the Income Tax Act (Canada) (the “Act”) that “simplified” the...

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Callidus Capital Corporation v Her Majesty the Queen SCC Appeal Granted

In a rare move, the Supreme Court of Canada has allowed the Callidus Capital Corporation appeal from the bench. This appeal involved the priority between secured creditors and the Canada Revenue Agency under the Excise Tax Act once a tax...

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Excise Tax Act Amendments Released July 2018

On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...

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A New Era of Private Corporation Tax Rules – Part IV

On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...

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A New Era of Private Corporation Tax Rules – Part III

Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft legislation were released on July 18, 2017, which included amendments to section 120.4 of the Income Tax...

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Secured Creditor’s Priority Over Unremitted GST/HST: SCC Grants Callidus Capital Corporation Leave to Appeal

On March 22, 2018, the Supreme Court of Canada granted Callidus Capital Corporation (the “Secured Creditor”) leave to appeal the Federal Court of Appeal decision that interpreted subsection 222(3) of the Excise Tax Act (Canada) (the “ETA”) as giving the...

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A Cautionary Tale Regarding the GST/HST New Housing Rebate

As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit (collectively referred to as a “Home“) in exchange...

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Budget 2018: Sales and Excise Tax Proposals

The 2018 Federal Budget (“Budget 2018”) contains a number of excise and sales tax (GST/HST) proposals and amendments that may be relevant to registrants and practitioners. Each of the proposals below deals with issues that may require significant planning or...

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A New Era of Private Corporation Tax Rules – Part II

The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much speculation. On July 18, 2017, draft legislation (the “July Proposals“) was released, which proposed to amend many sections of the...

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A New Era of Private Corporation Tax Rules – Part I

As people start to get back to their normal routines after the holidays and catch up on news they may have missed between school holiday concerts, client or work events and family commitments, they may have noticed that the Department...

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Canadian Tax Ramifications in Connection with Exchanging Cryptocurrency for Cash

There are now over 1,300 cryptocurrencies available online, Bitcoin being the most popular, with new initial coin offerings, or “ICOs”, being announced on what seems like a daily basis. Bitcoin made headlines at the end of 2017 as the price...

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Canadian Tax Ramifications in Connection with Exchanging Cryptocurrency for Cash

There are now over 1,300 cryptocurrencies available online, Bitcoin being the most popular, with new initial coin offerings, or “ICOs”, being announced on what seems like a daily basis. Bitcoin made headlines at the end of 2017 as the price...

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Proposed Amendments to the Taxation of Private Corporations – Where Are We Now?

The July 18, 2017 proposals of the Minister of Finance generated a lot of discussion and debate last summer among tax practitioners, professionals, business owners and the general public. Over the course of the consultation period, the Department of Finance...

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