Indirect Tax

Continued uncertainty following recent CRA position on Tax Treaty anti-avoidance rule

The most significant treaty modification implemented through the MLI was the addition of a broad anti-avoidance rule known as the principal purpose...

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...

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...

Update on implementation of the Multilateral Instrument in Canada

Canada is in the process of ratifying the Multilateral Instrument into Canadian law through Bill C-82, which is currently at third reading in the...

New GST/HST rules for carbon emission allowances

On June 27, 2018, the Department of Finance released new GST/HST rules for carbon emission allowances (the New Rules).

Québec government introduces amendments to An Act respecting the Québec Sales Tax dealing with the digital economy and e-commerce previously announced in the 2018 Budget

Pursuant to the amendments, non-resident suppliers and digital platforms could be required to register for the purposes of the QSTA and to be...

Québec Budget 2018 — QST registration for Non-Resident Suppliers

In the Québec 2018 budget tabled on March 27, changes were announced to An Act respecting the Québec Sales Tax that will require certain businesses...

Federal Budget Briefing 2018

A summary of the significant tax proposals included in Budget 2018. Find out how these tax changes will affect Canadians and Canadian businesses.

CRA releases new guidelines for GST voluntary disclosures

On December 13, 2017, the Canada Revenue Agency released a revised update of its memorandum on the GST/HST voluntary disclosure program.

Government of Canada tests the limits under the Income Tax Act in 2017

In 2017, the Canada Revenue Agency (the CRA) pursued litigation which tested the limits of its powers under the Income Tax Act.