Roger Smith Roger Smith

Federal Court of Appeal decides that Visa services to CIBC are exempt financial services, not administrative services for GST/HST purposes

On January 22, 2021 the Federal Court of Appeal released its reasons in Canadian Imperial Bank of Commerce v. The Queen, 2021 FCA 10, overturning the...

Understanding the New Duty and Sales Tax Exemptions on Consumer Imports into Canada

As part of the negotiations of the Canada-U.S.-Mexico Free Trade Agreement (CUSMA), Canada was required to increase the ‘de minimis threshold’ on...

Canada ratifies CUSMA: Tax implications

On Friday, March 13, Canada ratified the trade agreement between Canada, the United States of America and the United Mexican States (CUSMA).

B.C. announces newly extended registration requirements for its provincial sales tax

In its 2020 Budget and Fiscal Plan, dated February 18, 2020, British Columbia (B.C.) announced that it would be imposing newly extended registration...

International Chamber of Commerce releases 2020 update to its standardized international trade terms

The ICC recently released the 2020 update to its standardized international trade terms (Incoterms 2020). Incoterms 2020 builds on the most recent...