Fiscalité des entreprises

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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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Série de portraits d’avocates dans Droit Inc.

Droit Inc.

À l’occasion de la Journée internationale de la femme, Droit-Inc propose une série de portraits d’avocates passionnées et inspirantes qui ont su conjuguer leur pratique avec leur vie de femme et leurs convictions personnelles. Claudia Desjardins Bélisle | Associée |...

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COVID-19 relief for resource companies: Resource issuers may rely on proposed extensions

Resource companies that have issued flow-through shares shortly before or during the global COVID-19 pandemic may have faced difficulties, including the shutdown of mines, incurring eligible resource expenses within the normal timelines required under the Income Tax Act (Canada) (the...

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Proposed limits on employee stock option deductions

Introduction The long-standing tradition of using employee stock options to reward and retain employees in Canada is expected to change for some employees due to limits proposed by the federal government to the current advantageous tax treatment available to employees...

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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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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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Canada Emergency Wage Subsidy: Revised rules for qualifying periods August through December

Bill C-20, An Act respecting further COVID-19 measures (“Bill C-20”), received Royal Assent on July 27, 2020. Bill C-20 enacts amendments to provisions of the Income Tax Act (Canada) that implement the Canada Emergency Wage Subsidy (“CEWS”). These amendments include...

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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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Miller Thomson represents CanLII in successful sales tax appeal

On July 17, 2020, the Tax Court of Canada found in favour of the Canadian Legal Information Institute (“CanLII”) (2020 TCC 56) on the basis that CanLII made a taxable supply with respect to the provision of a virtual library...

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Ressources sur la COVID-19

Nous avons rédigé plusieurs articles sur un vaste éventail de sujets afin de vous aider à cerner les enjeux pertinents, à comprendre les conséquences juridiques, à minimiser les risques et à gérer vos obligations.

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Avocate de premier plan en droit fiscal

Nous sommes fiers d’annoncer que Cathie Brayley, associée de notre cabinet, a été reconnue en tant « qu’avocate de premier plan » dans le domaine du droit fiscal par la publication International Tax Review dans le répertoire  Women in Tax Leaders: Guide to the World’s Leading Female Tax Practitioners.

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Analyse du budget fédéral

Consulter la dernière édition de l’infolettre.

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Bulletin fiscal

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