Is the burden of proof in tax litigation always on the taxpayer?Burden of proof is a complex subject in Canadian tax litigation and has been heavily debated in recent years. While many mistakenly think the concept can be summarized by the often-heard phrase “the burden of proof in tax matters is... |
Rent deferral during pandemic may not reduce GST/HST payable on rentThe 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.... |
Rebates on invoices: how to deal with GST and QST?The current economic circumstances straining the liquidity of Canadian businesses will no doubt result in suppliers being required to grant rebates to recipients. This leads to the question as to whether suppliers are required to issue a credit note to... |
COVID-19: Sales tax and tax controversy updates and insightsBusinesses 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... |
( Available in French only ) L’ABC du règlement d’un dossier auprès des autorités fiscalesLe processus de contestation des nouvelles cotisations émises par l’Agence du revenu du Canada (l’« ARC ») ou par Revenu Québec (« RQ ») peut s’avérer très long, ardu et extrêmement coûteux pour les contribuables. Ainsi, lorsque ceux-ci s’engagent dans une contestation fiscale, il... |
( Available in French only ) Comment réagir à une vérification fiscale?Au tout début d’une nouvelle vérification fiscale entreprise soit par Revenu Québec (« RQ ») ou par l’Agence du Revenu du Canada (l’« ARC »), plusieurs contribuables ne savent pas exactement comment réagir pour que la vérification se déroule bien.... |
Budget 2018: Sales and Excise Tax ProposalsThe 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... |
( Available in French only ) Comment contester une cotisation fiscale?Journal L’Entrepreneur Général – Édition été 2017 Suivant une vérification fiscale effectuée par Revenu Québec (« RQ ») ou par l’Agence du revenu du Canada (l’« ARC »), les autorités fiscales peuvent émettre des nouvelles cotisations à l’encontre du contribuable qui a fait l’objet... |
