Taxes de vente et de consommation et impôt indirect

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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 2021 – Tax enforcement, audits, and oral interviews

Recently, Chrystia Freeland, Deputy Prime Minister and Minister of Finance, presented the  2021 Budget on behalf of the Government of Canada (“GOC”). Debits and Credits. The cornerstone of any accounting textbook. For the federal government, the debits (spending) have not...

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Dernières nouvelles au sujet du budget : Taxe de vente, taxe d’accise et taxe sur les services numériques

Le 19 avril 2021, la vice-première ministre et ministre des Finances Chrystia Freeland a procédé au dépôt du budget fédéral (le « budget de 2021 »). Le budget de 2021 confirme les mesures déjà annoncées le 30 novembre 2020 dans le document...

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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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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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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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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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Appel accueilli par la Cour canadienne de l’impôt

Ron Choudhury et David Chodikoff représentaient CanLII dans le cadre d’un appel en matière de taxe de vente qui a été accueilli par la Cour canadienne de l’impôt en raison du fait que CanLII a effectué une fourniture taxable relativement à la mise à disposition d’une bibliothèque virtuelle et qu’elle était donc en droit de demander des crédits de taxe sur les intrants.

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