Colleen Ma

Associée | Calgary

403.298.2422

Portrait de Colleen Ma

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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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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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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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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...

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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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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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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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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...

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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....

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Problèmes reliés aux taxes à la consommation pendant la COVID-19: Dernières mises à jour

Les entreprises de toutes tailles s’efforcent de s’adapter au monde en constante évolution dans lequel nous nous trouvons. Les propriétaires s’inquiètent des flux de trésorerie. Les opérations commerciales courantes migrent vers le web. De nouvelles sources de revenus sont à...

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A New Era of Private Corporation Tax Rules – Part V

It has been just over a year since the federal Department of Finance (“Finance”) released revised draft amendments to the tax on split income (“TOSI”) rules in section 120.4 of the Income Tax Act (Canada) (the “Act”) that “simplified” the...

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Callidus Capital Corporation v Her Majesty the Queen SCC Appeal Granted

In a rare move, the Supreme Court of Canada has allowed the Callidus Capital Corporation appeal from the bench. This appeal involved the priority between secured creditors and the Canada Revenue Agency under the Excise Tax Act once a tax...

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Excise Tax Act Amendments Released July 2018

On July 27, 2018, the Department of Finance (“Finance”) released the Legislative and Regulatory Proposals Relating to the Excise Tax Act (Canada) (the “ETA”), including amendments to sections 186 and 289.2 and subsection 292(7) (the “Proposals”). Section 186 – Holding...

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A New Era of Private Corporation Tax Rules – Part IV

On June 21, 2018 Bill C-74, An Act to implement certain provisions of the budget tabled in Parliament on February 27, 2018 and other measures (“Bill C-74”) received Royal Assent. Bill C‑74 includes various amendments to the Income Tax Act...

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A New Era of Private Corporation Tax Rules – Part III

Just over a year ago, Budget 2017 announced that the Government was reviewing the taxation of private corporations. A consultation paper and draft legislation were released on July 18, 2017, which included amendments to section 120.4 of the Income Tax...

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Priorité du créancier garanti sur la TPS ou la TVH non versée : la Cour suprême du Canada accorde à Callidus Capital Corporation l’autorisation d’interjeter appel

Le 22 mars 2018, la Cour suprême du Canada a accordé à Callidus Capital Corporation (le « créancier garanti ») l’autorisation d’interjeter appel de la décision de la Cour d’appel fédérale dont l’interprétation du paragraphe 222(3) de la Loi sur la taxe d’accise (Canada)...

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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...

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Budget 2018 : Propositions en matière de taxes de vente et d’accise

Le Budget fédéral 2018 (« Budget 2018 ») contient un certain nombre de propositions et de modifications relatives aux droits d’accise et aux taxes de vente (TPS/TVH) qui concernent autant les inscrits que les fiscalistes. Chacune des propositions abordées ci-après porte sur des...

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A New Era of Private Corporation Tax Rules – Part II

The announcement in Budget 2017 that the Government was reviewing tax reduction strategies using private corporations created uncertainty and much speculation. On July 18, 2017, draft legislation (the « July Proposals« ) was released, which proposed to amend many sections of the...

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A New Era of Private Corporation Tax Rules – Part I

As people start to get back to their normal routines after the holidays and catch up on news they may have missed between school holiday concerts, client or work events and family commitments, they may have noticed that the Department...

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Canadian Tax Ramifications in Connection with Exchanging Cryptocurrency for Cash

There are now over 1,300 cryptocurrencies available online, Bitcoin being the most popular, with new initial coin offerings, or “ICOs”, being announced on what seems like a daily basis. Bitcoin made headlines at the end of 2017 as the price...

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Fiscalité canadienne et échange d’une cryptomonnaie contre de l’argent comptant

On trouve actuellement plus de 1 300 cryptomonnaies en ligne, la plus connue étant le bitcoin, et les nouvelles annonces de premières émissions d’une cryptomonnaie (« PEC ») semblent être quotidiennes. Le bitcoin a fait les manchettes à la fin de 2017 lorsque le...

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Proposed Amendments to the Taxation of Private Corporations – Where Are We Now?

The July 18, 2017 proposals of the Minister of Finance generated a lot of discussion and debate last summer among tax practitioners, professionals, business owners and the general public. Over the course of the consultation period, the Department of Finance...

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