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 […]
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 […]
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 […]
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. […]
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 […]
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. […]
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 […]
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 […]
