Canada: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

A Voluntary Disclosure Application, also commonly known as a VDP application in Canada, is a formal process administered by the CRA that allows Canadian taxpayers to correct previously inaccurate or incomplete information...

RS

Rotfleisch & Samulovitch P.C.

The GST/HST Implications Of Changing The Use Of Personal Property – How Subsections 199(3), 200(2), And 200(3) Interact

Registrants under the Excise Tax Act are responsible for collecting and remitting the GST/HST payable for the taxable supplies that the registrant makes.

RS

Rotfleisch & Samulovitch P.C.

CRA Moves To Online Mail For Businesses

As of May 2025, the Canada Revenue Agency (the "CRA") has begun implementing a significant change in how it communicates with businesses.

MK

Millar Kreklewetz

Accès à la propriété : le gouvernement fédéral dévoile un nouveau remboursement de la TPS pour les acheteurs d'une première habitation

Le 27 mai 2025, le gouvernement du Canada a déposé une proposition législative afin de créer un nouveau remboursement de la TPS pour les acheteurs d'une première habitation...

Canada Real Estate

FF

Fasken (French)

Settlements: Tax Outcomes Every Litigator Needs To Know

MT

McCarthy Tétrault LLP

Règlements : Les conséquences fiscales que tout plaideur devrait connaître

MT

McCarthy Tétrault LLP

GST Relief For First-Time Home Buyers: What You Need To Know

D

Dentons

MedSleep Inc v The King – Sleep Clinic Wrongly Assessed For Failing To Pay GST/HST For Providing Services To Its Doctors Because It Was 'Exempt Supply'

RS

Rotfleisch & Samulovitch P.C.

Transitioning A Law Firm In Saskatchewan: 10 Critical Points To Consider When Closing Or Selling Your Legal Practice

Canada Employment

PL

Procido LLP

CRA Communications For Businesses: Mandatory Transition Starting May 2025

BM

Bateman MacKay LLP

Ontario's 2025 Budget: What It Means For Private Business Owners

BM

Bateman MacKay LLP

Documentation des crédits de taxe sur les intrants

MT

McCarthy Tétrault LLP

Top 10 Tax Tips For Navigating Your Obligations In Canada's Platform Economy

RS

Rotfleisch & Samulovitch P.C.

Input Tax Credit Documentation

MT

McCarthy Tétrault LLP

Tokenized Carbon Credits: How Blockchain Is Revolutionizing Carbon Markets

Canada Technology

OH

Osler, Hoskin & Harcourt LLP

Remedies For Reprisal: Reinstatement And The Duty To Mitigate Under The Employment Standards Act, 2000

Canada Employment

LL

Lerners LLP

Contracts For Services vs. Contracts For Goods In Ontario

Canada Commercial

Pacific Legal PC

2025 Global In-House Counsel Report: Unique Insights Into The Global In-House Profession From ICW | Mondaq

Worldwide Law Practice

IC

In-House Counsel Worldwide

Conflit d'intérêts dans l'administration d'une succession : ce que l'affaire Virdi Estate (Re) enseigne aux exécuteurs testamentaires

Canada Litigation

MT

Miller Thomson LLP

What Developers And Builders Need To Know About The First-Time Home Buyers GST Rebate

On May 27, 2025, the Government of Canada introduced proposed legislative amendments to the Excise Tax Act (Canada) to establish a new Goods and Services Tax ("GST")...

TM

Torkin Manes LLP

Case Commentary: Osman v The King – GST/HST New Housing Rebate Claim Denied Due To Lack Of Intention To Occupy Property First

Osman v The King, 2025 TCC 65 [Osman] involves the New Housing Rebate (the "Rebate") found in section 254 of the Excise Tax Act.

RS

Rotfleisch & Samulovitch P.C.

A Primer On Tax Evasion And How To File Voluntary Disclosure Application – Guidance From A Canadian Tax Lawyer

A Surrey, B.C. accountant has been sentenced to a two-year conditional sentence followed by two years of probation after pleading guilty to tax evasion, the Canada Revenue Agency (CRA) announced.

RS

Rotfleisch & Samulovitch P.C.

Election Promise Fulfilled GST/HST Relief For First Time Home Buyers Of Pre-Construction Homes

In my article from March, 2025 here, I discussed potential election promises on GST/HST cuts from both the Liberals and Conservatives. As a reminder, in Ontario pre-construction homes...

SB

Sorbara Law

Federal Election 2025 Tax Implications

MR

McLennan Ross LLP

GST 101: GST Registration Rules

MK

Millar Kreklewetz

Le Manitoba s'apprête à taxer l'infonuagique – Quelle sera l'incidence de la TVD élargie sur votre entreprise?

MT

Miller Thomson LLP

House-Flippers Beware: You Are Not Eligible For GST/HST New Housing Rebates – Ram V HMK, 2025 TCC 49

RS

Rotfleisch & Samulovitch P.C.

ITC Entitlement On Financial Services

MK

Millar Kreklewetz

Tax Court Of Canada Is Not ‘Slap-Dash,' Nor Tolerates Sloppy Examination For Discovery: Whistler Blackcomb Holdings Inc. v The King, 2025, TCC 13: Expert Canadian Tax Litigation Lawyer

RS

Rotfleisch & Samulovitch P.C.

Builders Beware: GST/HST Now Applies On All 'Assignment Sales' (Pre-Construction Contracts) – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

April 15 Tax & Private Wealth Group Key Takeaways

WL

World Law Group

Cloud Services And Provincial Sales Tax

MK

Millar Kreklewetz

Competing Proposals To Eliminate GST On The Purchase Of New Homes

WG

Watson Goepel LLP

Builders Beware: GST/HST Now Applies On All 'Assignment Sales' (Pre-Construction Contracts) – Guidance From A Canadian Tax Lawyer

As of May 7, 2022, changes introduced by the Federal Budget 2022 have amended Part IX of the Excise Tax Act (ETA), significantly impacting assignment sales related to newly constructed or substantially renovated single-unit residential homes and condominium units.

RS

Rotfleisch & Samulovitch P.C.

April 15 Tax & Private Wealth Group Key Takeaways

WLG colleagues in the Tax & Private Wealth Group met on April 15 to discuss global tax updates and opportunities for collaboration. Here are the key takeaways from the updates provided:

WL

World Law Group

Cloud Services And Provincial Sales Tax

It only got a single line in Manitoba's 2025 budget - unlike housing measures that came with charts and headlines - but the new provincial sales tax on cloud services could bring just as much fiscal weight.

MK

Millar Kreklewetz

Competing Proposals To Eliminate GST On The Purchase Of New Homes

Due to the hotly contested upcoming Canadian Federal Election on April 28th of this year, the federal Liberal and Conservative parties have introduced competing policy planks...

WG

Watson Goepel LLP

Case Study: How Rotfleisch & Samulovitch Helped Reduce The Tax Owed By ON Corp To CRA From $140,000 To $3,000

RS

Rotfleisch & Samulovitch P.C.

Comparing The Canadian Voluntary Disclosures Program To The Moroccan Tax Amnesty Program

Morocco's 2024 tax amnesty, enacted under the Finance Law of 2024 and concluding December 31, 2024, targeted undeclared assets and income held before January 1, 2024.

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware Home Builders Must Pay HST/GST When Renting Or Using Property Personally (Self-Supply Rule)

In March 2025, the Tax Court of Canada delivered its judgment on Ayoub v The King, 2025 TCC 48, related to the assessment by the CRA on the taxpayer, Michael Ayoub, for director's liability under subsection 323(1) of the Excise Tax Act.

RS

Rotfleisch & Samulovitch P.C.

Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST Must Be Paid On The Sale Of A Residential Unit Used For Airbnb

In March 2025, the Federal Court of Appeal delivered the judgment on 1351231 Ontario Inc. v The King, 2025 FCA 53, dismissing the appeal by the taxpayer to the decision of the Tax Court of Canada in 1351231 Ontario Inc. v The King, 2024 TCC 37.

RS

Rotfleisch & Samulovitch P.C.

Canadian Market Entry: Key Considerations

Canada continues to experience a number of new entrants to its retail market and of retailers that are expanding their businesses throughout the country. Whether expanding into or throughout Canada.

Canada Commercial

MT

McCarthy Tétrault LLP

How Are Limited Partnerships Taxed In Canada? Advantages And Drawbacks From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Corporate Tax 2025

BB

BCF Business Law

How Increased Global Competition Is Reshaping Tax Priorities

EY

Ernst & Young

Navigating The Tax Implications Of New Trade Measures: U.S. Tariffs And Goods And Services Tax

BL

Borden Ladner Gervais LLP

15 Key Takeaways From The 15th Anniversary Edition Of McCarthy Tétrault's Annual Retail And Consumer Markets Summit

Canada Anti-trust

MT

McCarthy Tétrault LLP

2025 British Columbia Budget Summary

CM

Crowe MacKay LLP

A New Tempest This Way Comes

BL

Borden Ladner Gervais LLP

Mid-Market CFOs: Managing CRA Audit Risk Strategies

CT

Counter Tax Litigators

ONR Limited Partnership: What Can't An Agent Do?

MT

McCarthy Tétrault LLP

Trump Tariffs: President Trump Proposes New Measures On Trading Partners To Address 'Non-Reciprocal' Trade

Worldwide International

OH

Osler, Hoskin & Harcourt LLP

How Canada's New Luxury Tax Act Affects High-Net-Worth Taxpayers

RS

Rotfleisch & Samulovitch P.C.

The End Of The GST/HST Break On "Holiday Essentials" And Other Recent Canadian Sales Tax Changes Affecting The Retail Industry

MT

Miller Thomson LLP

在加拿大营商

TG

TMF Group BV

Fazendo negócios no Canadá

Canada Commercial

TG

TMF Group BV

Tax Perspectives: Review Of 2024 And 2025 Outlook

MT

McCarthy Tétrault LLP

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Highlighted Content

A Canadian Tax Lawyer's Update On Voluntary Disclosure: Créations Guimel Inc. v. Canada (National Revenue), 2025 FC 814 – Reviewing CRA's Duty Of Procedural Fairness In VDP In Applications

RS

Rotfleisch & Samulovitch P.C.

The GST/HST Implications Of Changing The Use Of Personal Property – How Subsections 199(3), 200(2), And 200(3) Interact

RS

Rotfleisch & Samulovitch P.C.

How Canada's New Luxury Tax Act Affects High-Net-Worth Taxpayers

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's View On How The CRA Becomes A Victim Of Its Own Incompetence

RS

Rotfleisch & Samulovitch P.C.

How Social Media Influencers Are Taxed In Canada- Income Earned Via Instagram, YouTube, WhatsApp, TikTok, Pinterest, Reddit, Facebook

RS

Rotfleisch & Samulovitch P.C.

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

RS

Rotfleisch & Samulovitch P.C.

Employer Update: Navigating The New Home Office Expense Deductions Announced By CRA

Canada Employment

SE

Stikeman Elliott LLP

Latest Videos

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Private Equity Outlook 2024 - Top Ten Takeaways (Video)

MT

McCarthy Tétrault LLP

5 Key Takeaways From The Economic Recovery Plan Discussion With Minister Of Jobs, Economy And Innovation, Doug Schweitzer (Video)

MT

McCarthy Tétrault LLP

2021 Federal Budget – Spend, Spend, Spend (Part Deux) With Some Interesting Tax Measures (Video)

MP

Moodys Private Client Law LLP

Ontario's Action Plan: Response To COVID-19

CS

Crowe Soberman LLP

Bitcoin& Cryptocurrency Taxation In Canada – Canadian Tax Lawyer Analysis (Video)

RS

Rotfleisch & Samulovitch P.C.

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