Taxes de vente et de consommation et impôt indirect

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No appeal of tax court decision in CanLII v. MNR

The decision of the Tax Court of Canada in CanLII v. MNR will not be appealed by the Minister of National Revenue. The case was argued on behalf of the registrant CanLII (Canadian Legal Information Institute) by Miller Thomson partners...

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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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Using anticipated losses within ownership structures

As much of Canada begins to loosen social restrictions surrounding Covid-19, many owners will be taking stock of the economic impact of the pandemic on their businesses. While the full economic picture is not yet known, many business are expected...

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Prescribed rate loans: Tax planning opportunity during uncertain times

The Canada Revenue Agency (the “CRA”) announced the prescribed rate for the third quarter of 2020 (“Q3”) on June 22, 2020. Starting July 1, 2020, the prescribed rate is 1% (reduced from 2% in the second quarter).  The prescribed rate...

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The Canada Emergency Wage Subsidy: A welcome assistance for employers – a pitfall for the unprepared

Introduction Canadians have been blindsided by the COVID-19 health and economic crisis. The impact has been swift, painful, and enduring. In March 2020 alone, Canada lost a record one million jobs. In the face of this crisis, Parliament passed legislation...

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To delay or not? Extensions by the CRA and the Tax Court of Canada

CRA has published its position on collections, audit, objections and appeals in light of the COVID-19 pandemic. Most noteworthy, CRA’s stated positions are the following: « Collections activities on new debts will be suspended until further notice, and flexible payment arrangements...

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Le report de loyer pendant la pandémie pourrait ne pas réduire la TPS/TVH à payer sur le loyer

La pandémie de la COVID-19 a créé, à la fois, des dilemmes et des opportunités uniques dans toutes les sphères de la société. Bien que de rares entreprises connaissent un succès pendant ce ralentissement économique, la plupart ont besoin d’aide...

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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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