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Budget 2019: New Excise Duty Regime For Three New Classes Of Legalized Cannabis Products, And GST/HST Amendments For Health Care And Zero-Emission Passenger Vehicles
Currently, under the Cannabis Act,[1] there are five classes of legal cannabis, namely, fresh/dried cannabis, cannabis oil, cannabis plant seeds
Canada
11 Jul 2019
2
Why Rewards Programs May Not Be So Rewarding For Credit Card Issuers
The Tax Court of Canada (the "Court") recently confirmed that participation in certain reward and loyalty programs, such as Aeroplan, may have significant tax implications for Canadian banks, and other issuers of credit card products.
Canada
10 Jul 2019
3
The Queen v. Callidus Capital Corporation Overturned; Lenders Breathe A Sigh Of Relief, But For How Long?
We previously wrote about the decision in The Queen v. Callidus Capital Corporation of the Federal Court of Appeal in our Restructuring and Tax Bulletin.
Canada
6 Dec 2018
4
Finance Proposes Amendments To Limit Holding Company - Input Tax Credit Claims ("ITC") And Seeks Consultations On Further Possible Changes
In the February 27, 2018 Budget, the Federal Government announced that it "intends to clarify which expenses for the parent corporation that are in respect of shares or indebtedness of a related ..."
Canada
14 Aug 2018
5
Significant Changes For Businesses Making Taxable Supplies Into Québec
This proposal became law last month on June 12 when Bill 150 was adopted by the National Assembly of Québec.
Canada
20 Jul 2018
6
Budget 2018: Government Proceeds With "Investment Limited Partnership" GST/HST Measures And Holding Corporation Consultations
Budget 2018 reaffirmed the Government's desire to subject certain services rendered by general partners ("GPs") of "investment limited partnerships" ("ILPs") to special GST/HST treatment...
Canada
6 Mar 2018
7
Budget 2018: Cannabis Taxation Plans Move Forward
Budget 2018 moves forward with the Government's plans for the taxation of cannabis.
Canada
5 Mar 2018
8
Your Halloween Edition: The Ghost of the Terminated GST/HST Deemed Trust
In a recent split decision in The Queen v. Callidus Capital Corporation, the Federal Court of Appeal decided that proceeds of sale of a debtor's assets paid to a secured creditor prior to a debtor's bankruptcy....
Canada
3 Nov 2017
9
A New Tax On Investment Funds: Distributions To General Partners (GPs) Of "Investment Limited Partnerships" Possibly Subject To GST/HST
In its continuing effort to "close the loopholes" in the Canadian tax system, the Canadian federal government has now taken direct aim at the investment management industry.
Canada
3 Oct 2017
10
Supreme Court Justices Drop The Gloves Over Tariff Classification
In Canada (Attorney General) v. Igloo Vikski Inc. the Supreme Court of Canada had its first opportunity to consider the appropriate tariff classification of imported goods under the harmonized system...
Canada
13 Sep 2017
11
Québec Retail Sales Tax Act Repealed 25 Years Ago Is Still Relevant For Determining ITC Recapture
At issue before the TCC in Triple M Metal LP v. The Queen was whether, as a "large business", Triple M Metal LP recaptured sufficient specified provincial input tax credits relating to the Ontario portion of HST ...
Canada
13 Sep 2017
12
The Canada Revenue Agency Proposes Draft Memorandum For Voluntary Disclosures Involving GST/HST And Other Excise Tax Matters
On June 9, 2017, the CRA confirmed that it intends to dramatically narrow the circumstances under which taxpayers may obtain relief from penalties and interest under the CRA's Voluntary Disclosures Program.
Canada
12 Jul 2017
13
Budget 2017: Proposed GST/HST Amendments
On March 22, 2017, the federal Government released its Budget for 2017
Canada
29 Mar 2017
14
Doing Business In Canada - Key Canadian Tax Considerations
Foreign enterprises have long been attracted to investment opportunities in Canada. Canada has led the G7 in growth in total inbound investment over the past 15 years and Forbes...
Canada
20 Feb 2017
15
Budget 2016: Reporting Of "Grandfathered" New Home Sales
Historically, builders have found themselves in situations where they enter into agreements of purchase and sale in respect of new homes and, subsequent to entering into the agreements, but prior to the close of the transactions, the government announces that the relevant provincial sales tax will be harmonized with the GST or that there will be an increase in the HST rate.
Canada
4 Apr 2016
16
Budget 2016: Proposed GST/HST Amendments
Budget 2016 announced a number of GST/HST changes that will be of significant interest to those in the call centre industry, ..
Canada
31 Mar 2016
17
Budget 2016: GST / HST Changes Affecting Charities
Charities rely on various fundraising activities to generate revenue. Such fundraising activities may include providing property or services to induce donations.
Canada
31 Mar 2016
18
The New Home HST Rebate – Beware The Traps For The Unwary
In Ontario, the purchase of a new (or substantially renovated) house or condominium (collectively a "Home") is subject to Harmonized Sales Tax ("HST").
Canada
28 Oct 2015
19
Reduction Of Input Tax Credit ("ITC") Recapture Rate For Ontario Portion Of HST ("OHST") Starting July 1, 2015
Generally, "large businesses"1 are subject to the ITC recapture of the OHST portion paid on expenses relating to the acquisition of ...
Canada
13 Jul 2015
20
Accessing Input Tax Credits ("ITCs") Of Holding Companies And Partners And Structuring Of Partnerships To Reduce GST/HST Costs
Claiming ITCs to recover GST/HST paid on taxable business inputs is generally straight-forward.
Canada
26 Jun 2014
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