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.

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

First-time home buyers in Canada have access to a variety of government programs designed to support their entry into the housing market. This article focuses specifically on Federal tax-related programs—most of which are administered by the Canada Revenue Agency.

RS

Rotfleisch & Samulovitch P.C.

A New Look At GST/HST Housing Rebates

Federal tax legislation in Canada encourages the construction and renovation of residential homes through a range of tax rebates. However, eligibility for these rebates is not always clear-cut.

MK

Millar Kreklewetz

L'Agence du revenu du Canada modifie en profondeur le Programme des divulgations volontaires : faits saillants

Dans un souci de rendre le Programme des divulgations volontaires (le « PDV ») plus attrayant...

BC

Blake, Cassels & Graydon LLP

Long-Arm Of CRA Collections

As we have blogged here and here, the CRA has "third-party" transfer powers that allow it to follow a taxpayer's GST or income tax debts to relatives where it can demonstrate that money or assets have been diverted...

MK

Millar Kreklewetz

Canada Revenue Agency Overhauls The Voluntary Disclosures Program: Key Highlights

BC

Blake, Cassels & Graydon LLP

When Canadian Taxpayers Have Severe Emotional Trauma, Documentation From Psychologists, Doctors Is Key To Taxpayer Relief Requests: Bifano V Canada (Attorney General)

RS

Rotfleisch & Samulovitch P.C.

Des changements positifs importants donnent un nouvel élan au Programme des divulgations volontaires pour les dossiers de l'impôt sur le revenu et de TPS/TVH

MT

McCarthy Tétrault LLP

Significant Positive Changes To Reinvigorate The Voluntary Disclosures Program For Income Tax And GST/HST

MT

McCarthy Tétrault LLP

CRA Overhauls The Voluntary Disclosure Program

BL

Borden Ladner Gervais LLP

CRA Overhauls The Voluntary Disclosures Program (VDP) – Changes Take Effect On Oct. 1, 2025: Correct Your Unintentional Filing Errors, Omissions

RS

Rotfleisch & Samulovitch P.C.

CRA Updates Its Voluntary Disclosures Program

BM

Bateman MacKay LLP

Income Tax Implication Of Prizes & Awards

MK

Millar Kreklewetz

Material Changes To CRA's Voluntary Disclosures Program

WL

WeirFoulds LLP

Major Changes To Voluntary Disclosures Program Coming Into Effect October 1, 2025

ML

McMillan LLP

AI And Copyright - Who Owns AI-generated Content? (Podcast)

Canada Technology

F

Fasken

U.S. Releases New Process For Expanding Auto Parts Tariffs: What Canadian Stakeholders Need To Know

Canada International

BL

Borden Ladner Gervais LLP

Mergers And Acquisitions In The Defence Sector: A Strategic Lever Under High Surveillance

Canada Commercial

D

Dentons Canada LLP

Financial Services Dealmaking Trends: Developments And Considerations In M&A Transactions

TL

Torys LLP

Venture Capital Comparative Guide

Canada Commercial

Friedmans LLP

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

A digital nomad is someone who earns income through digital means while living a location-independent lifestyle.

RS

Rotfleisch & Samulovitch P.C.

The CRA Voluntary Disclosure Program: A Guide For The Canadian Taxpayer

Between December 2022 and March 2023, the Canada Revenue Agency (CRA) introduced a series of updates to its Voluntary Disclosures Program (VDP); however, the updates are all administrative.

RS

Rotfleisch & Samulovitch P.C.

What To Do When The CRA Freezes Your Bank Account: A Canadian Tax Lawyer's Guide

Imagine trying to withdraw cash, pay your bills, or access funds for groceries, only to discover your bank account has been frozen, and the Canada Revenue Agency (CRA) is behind it.

RS

Rotfleisch & Samulovitch P.C.

How NOT To Apply For GST/HST Rebate For Owner-built Homes: Case Commentary On Charleboix v HMK

In May 2025, the Tax Court of Canada issued the judgment in Charlebois v HMK, 2025 TCC 76, denying the taxpayer's appeal of the CRA's denial of the GST/HST New Housing Rebate for an owner-built home applied for 2023.

RS

Rotfleisch & Samulovitch P.C.

Controlling CRA Exposure: Pre-Audit To Audit (Overview)

CT

Counter Tax Litigators

Calgary Is Open For Business

Canada Commercial

BL

Borden Ladner Gervais LLP

Understanding Registered Charity Status: Benefits, Requirements, And The Application Process

SW

Soloway Wright

Bringing Gold To Canada?

Canada International

MK

Millar Kreklewetz

GST 101: Carrying On A Business In Canada

MK

Millar Kreklewetz

What Do You Do When The Taxman Comes Knocking?

MT

Miller Thomson LLP

Canadian Tax Trap: Section 160 Leads To Derivative Tax Liability For 50-50 Shareholders Who Receive Dividends From A Tax-Debtor Corporation: McCague V The King, 2025 TCC 59

RS

Rotfleisch & Samulovitch P.C.

Canada Nixing Digital Services Tax Poses Several Legal Questions

DW

Davies Ward Phillips & Vineberg

GST/HST Implications On Common Incentives

MK

Millar Kreklewetz

Newfoundland Sugar Tax Update

MK

Millar Kreklewetz

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

A digital nomad is someone who earns income through digital means while living a location-independent lifestyle.

RS

Rotfleisch & Samulovitch P.C.

Canada Nixing Digital Services Tax Poses Several Legal Questions

The announcement that Canada would rescind its digital services tax (DST) a day before initial tax returns and payments were due leaves open many questions.

DW

Davies Ward Phillips & Vineberg

GST/HST Implications On Common Incentives

For direct sellers, one important aspect of running a successful compensation plan is offering bonuses, commissions, prizes and awards to recognize and incentivize high performance.

MK

Millar Kreklewetz

Newfoundland Sugar Tax Update

We have previously blogged about the enactment of Newfoundland and Labrador's ("Newfoundland") Sugar Sweetened Beverage Tax ("SSBT") in late 2022 here, and provided an update on the SSBT's interaction...

MK

Millar Kreklewetz

Could You Qualify For A New Home HST Rebate?

Canada Real Estate

Woitzik Polsinelli LLP

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.

Legislative Update Report No. 2025-14 Le Bulletin D'actualités Législatives

Osler's Legislative Update is a bi-weekly listing of new legislation. This issue covers legislation for the period 07/10 to 07/23...

Canada Government

OH

Osler, Hoskin & Harcourt LLP

Clean Incentives: How Tax Insurance Is Emerging As A Critical Risk Mitigation Tool (Podcast)

In this episode of Clean Incentives, host Brendan Sigalet speaks with Jeremy Matthies, a tax insurance specialist at CAC Specialty, about how tax insurance is becoming a critical tool for clean energy project developers and investors in Canada.

BJ

Bennett Jones LLP

CRA Moves To Online Mail For 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

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 Canada LLP

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

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

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

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

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Highlighted Content

First-Time Buying A Home In Canada: Essential Tax Incentives And Rebates You Should Know

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Tax Guide For 'Digital Nomads' Moving To Canada: What You Need To Know About Canada's Tax System

RS

Rotfleisch & Samulovitch P.C.

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

Ontario's Action Plan: Response To COVID-19

CS

Crowe Soberman LLP

Our "Tax Take" On Canada's COVID-19 Economic Response Plan (Video)

MP

Moodys Private Client Law LLP

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

RS

Rotfleisch & Samulovitch P.C.

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