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Searching Content indexed under Sales Taxes: VAT, GST by Bennett Jones LLP ordered by Published Date Descending.
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CBSA Publishes Update of Trade Verification Priorities: Are You Ready?
The Canada Border Services Agency (CBSA) updated its online statement of its current trade verification (audit) priorities in July 2019. Importers of goods targeted for verification would be wise
Canada
6 Sep 2019
2
Creditors Cheer SCC Decision On GST Debts
Where a supplier has failed to remit GST to the Crown, ETA subsection 222(3) extends a deemed trust over the unremitted GST in favour of the Crown to cover the supplier's property equal in value to the unremitted GST.
Canada
13 Feb 2019
3
New GST/HST Rules Enacted For Fund Management Fee Arrangements
On December 13, 2018, legislation was passed implementing amendments to the Excise Tax Act (Canada) (the "ETA") first announced in September 2017 ...
Canada
14 Jan 2019
4
No Deemed Trust For Unremitted GST And HST Post-Bankruptcy
In a unanimous decision issued November 8, 2018, the Supreme Court of Canada granted the appeal of the decision of the Federal Court of Appeal in Canada v Callidus Capital Corp, 2017 FCA 162.
Canada
16 Nov 2018
5
Bank Loan Repayments May Be Seized Due To Super Priority Of Crown For GST/HST
On May 25, 2018, the Federal Court of Canada released its decision in Her Majesty the Queen v The Toronto-Dominion Bank.
Canada
18 Oct 2018
6
Countering The Countermeasures Mitigation Strategies For Importers
Since July 1, 2018, Canada has imposed 25% and 10% ad valorem surtaxes on the importation of a wide variety of U.S. "originating" goods.
Canada
24 Jul 2018
7
Bartering With Bitcoin: Canadian Tax Implications Of Using Cryptocurrency In Business Transactions
Are you considering accepting cryptocurrencies (e.g., Bitcoin, Litecoin) from your customers as payment in lieu of traditional government-issued currency? If so, you are not alone.
Canada
20 Feb 2018
8
CBSA Announces 2018 Trade Verification Priorities
In a New Year's tradition, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for 2018. The audits cover three programs that affect the amount of duties ...
Canada
6 Feb 2018
9
CBSA Announces 2017 Trade Verification Priorities
As has become its customary practice at this time of the year, the Canada Border Services Agency (CBSA) has published its trade verification (audit) priorities for the coming year.
Canada
19 Jan 2017
10
Task Force Report: Taxation And Pricing Of Cannabis
On June 30, 2016, the Minister of Justice and Attorney General of Canada, the Minister of Public Safety and Emergency Preparedness...
Canada
12 Jan 2017
11
Rescission: Another Remedy To Address Unintended Tax Consequences
While the equitable remedy of rectification is often sought as a means to address unintended tax consequences, rescission is also an available remedy in the appropriate cases.
Canada
12 Jan 2015
12
GST/HST Joint-Venture Elections And Nominee Corporations
Joint-ventures with nominee corporations or bare trustees that have been elected to account for the GST/HST of the JV should be aware of the period of CRA administrative tolerance expiring on January 1, 2015.
Canada
5 Jan 2015
13
GST/HST Closely Related Entities Election – New Filing Requirements
If you are planning on adding a closely related GST group election in the new year (CRA Form GST25), you will now need to file it with the CRA.
Canada
31 Dec 2014
14
Secured Creditors Can Appeal To Tax Court On Behalf Of A Bankrupt
The Tax Court of Canada recently confirmed that in certain circumstances a secured creditor can commence or continue a tax appeal on behalf of a bankrupt estate.
Canada
9 Dec 2014
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