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.

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

To make its voluntary disclosure program (VDP) more attractive, the Canada Revenue Agency (CRA) has implemented significant changes to the program effective October 1, 2025.

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)

Under the Income Tax Act (the "Tax Act"), the CRA has the authority to grant taxpayers relief from interest and penalties.

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

Le 10 septembre 2025, l'Agence du revenu du Canada (l'« ARC ») a annoncé des changements importants à son Programme des divulgations volontaires (le « PDV »).

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

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

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Robots Rejected: Canada Denies AI As Patent Inventor

LS

Lenczner Slaght LLP

Tariffs Up, Tariffs Down: What Businesses Need To Know

Canada International

MT

McCarthy Tétrault LLP

Landmark RCMP Seizure Of Over $56 Million In Cryptocurrency From TradeOgre

Canada Technology

WL

WeirFoulds LLP

GM Temporarily Cuts Shifts At Detroit Electric Vehicle Plant Automotive Weekly

Canada Transport

CM

Crowe MacKay LLP

Regulating Deepfakes Through Copyright: Would Denmark's Proposed Approach Be Right For Canada?

MT

Miller Thomson 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.

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.

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

Private businesses - those with annual revenues typically ranging from $10 million to $250 million - form the backbone of Canada's private sector, contributing significantly to economic growth.

CT

Counter Tax Litigators

Calgary Is Open For Business

Calgary is a growing and dynamic city that presents tremendous opportunity for businesses looking to expand. Historically known as an entrepreneurial oil and gas city, Calgary has embarked on a robust journey of economic diversification and is perfectly positioned for economic growth

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

Could You Qualify For A New Home HST Rebate?

Canada Real Estate

Woitzik Polsinelli LLP

Director's Liability For Home Builders

MK

Millar Kreklewetz

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.

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?

When purchasing a newly built home or condo in Canada, many buyers are often surprised by the additional cost of Harmonized Sales Tax (HST).

Canada Real Estate

Woitzik Polsinelli LLP

Director's Liability For Home Builders

As we have blogged about here and here, the CRA continues to assess home builders, renovators and others in the residential real estate industry on the basis that their activities may constitute...

MK

Millar Kreklewetz

Proposed GST Relief For First-Time Home Buyers: What It Could Mean For You

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.

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

Damages, settlement payments and indemnity payments frequently arise as a result of disputes in the commercial context. The income tax treatment of such payments can significantly impact their financial...

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.

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

SB

Sorbara Law

Federal Election 2025 Tax Implications

MR

McLennan Ross LLP

GST 101: GST Registration Rules

MK

Millar Kreklewetz

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Highlighted Content

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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