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.

Budget 2025: Select Tax Administration And Dispute-Resolution Measures

Budget 2025 announces that the Canada Revenue Agency (the "CRA") will "wind down its business units that are no longer connected to government priorities" as well as make greater use of "AI and process automation"...

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McMillan LLP

Selected Tax Measures In The 2025 Federal Budget - Canada

The Minister of Finance (Canada), the Honourable François-Philippe Champagne, presented the Government of Canada's (the "Federal Government") 2025 Federal Budget ("Budget 2025") on November 4, 2025 ("Budget Day").

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Fasken

Budget 2025: It Is Time To Stop The Fraudulent GST/HST Carousel

Budget 2025 proposes a "reverse charge mechanism" (the "RCM") to (i) relieve a registered supplier from charging and collecting GST/HST on taxable supplies of specified telecommunication services to registered re-sellers...

ML

McMillan LLP

2025 Federal Budget Tax Highlights

On November 4, 2025, the Minister of Finance and National Revenue, François-Philippe Champagne, released Budget 2025-Our Plan: Building Canada Strong.

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Crowe MacKay LLP

Budget 2025: Building Canada's Strength

C

Cassels

Federal Budget 2025

MT

McCarthy Tétrault LLP

2025 Canada Federal Budget: A Summary Of Key Tax Proposals

MT

Miller Thomson LLP

Federal Budget 2025: Bold Ambition On Spending, Targeted Changes To Tax Rules

BL

Borden Ladner Gervais LLP

Federal Budget 2025

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Davies Ward Phillips & Vineberg

Federal Budget Briefing 2025

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Osler, Hoskin & Harcourt LLP

Budget 2025: Highlights Of Business, International And Personal Tax Measures

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Aird & Berlis LLP

VDP 2025: What's New, What's Gone, What It Means For You

AM

Alvarez & Marsal

New Budget Tweaks Indirect Tax Rules

MK

Millar Kreklewetz

Federal Budget 2025: Investment In Uncertain Times

GW

Gowling WLG

Fall Tax Briefing: Trust Tax Structures, Mutual Fund Trust Eligibility, Director Liability And More

WD

Wildeboer Dellelce LLP

Will Canada Include A Diversity Quota / Citizenship Cap In The Immigration Levels Plan?

Canada Immigration

Moving2Canada

Canada Opens 2026 TRQ Applications

Canada International

MK

Millar Kreklewetz

The CRA Issues A New Income Tax Folio On 'Deemed Interest Benefit On Shareholder Loans And Debts': How Is It Treated For Tax Purposes?

RS

Rotfleisch & Samulovitch P.C.

Contracts For Services vs. Contracts For Goods In Ontario

Canada Commercial

Pacific Legal PC

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

The Canada Revenue Agency's Voluntary Disclosures Program (VDP) is a cornerstone of Canada's tax compliance system. It provides a structured and legally recognized way for taxpayers to address past mistakes or omissions in their tax filings.

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

Canada offers an attractive environment for digital nomads seeking flexibility and stability. However, moving to Canada triggers complex tax obligations that must be addressed proactively.

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

When a specified motor vehicle is acquired through a private sale (for instance, from an individual who is not registered for GST/HST purposes), the transaction is generally not subject to GST/HST.

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

Taxpayers expect a degree of finality when it comes to the Canada Revenue Agency's (CRA) authority to reopen previously filed returns. This expectation gives rise to the concept of statute-barred years.

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Why 'Primary Residence Intent' Matters To Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Budget fédéral de 2025 : Des dépenses audacieuses et des changements ciblés aux règles fiscales

BL

Borden Ladner Gervais LLP

Budget fédéral de 2025 : Résumé des propositions fiscales

MT

Miller Thomson LLP

Key Takeaways From McCarthy Tétrault Tax Perspectives: September 2025

MT

McCarthy Tétrault LLP

Points clés à retenir des Perspectives fiscales de McCarthy Tétrault : Septembre 2025

MT

McCarthy Tétrault LLP

Investment Limited Partnerships - 2025 GST/HST And QST Information Request Obligations

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Dentons Canada LLP

What Canadian Taxpayers Must Know About "Unprompted Applications" And "Prompted Applications" Of CRA's Voluntary Disclosure Program – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

Taxpayers expect a degree of finality when it comes to the Canada Revenue Agency's (CRA) authority to reopen previously filed returns. This expectation gives rise to the concept of statute-barred years.

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

At Rotfleisch & Samulovitch P.C., our team of experienced Canadian tax lawyers has successfully guided hundreds of individuals and businesses across Canada and internationally through the Canada Revenue Agency's Voluntary Disclosures Program (VDP)...

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

The Canada Revenue Agency (CRA) has announced significant changes to the Voluntary Disclosures Program (VDP) as it applies to GST/HST.

RS

Rotfleisch & Samulovitch P.C.

Why 'Primary Residence Intent' Matters To Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)

The GST/HST New Housing Rebate, as outlined in section 254 of the Excise Tax Act, offers essential relief to Canadians purchasing a newly built home. To qualify, however, Parliament imposed a strict condition.

RS

Rotfleisch & Samulovitch P.C.

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

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

RS

Rotfleisch & Samulovitch P.C.

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

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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.

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.

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

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Highlighted Content

Now Is The Best Time To Fix Past Tax Mistakes: CRA Modernizes The Voluntary Disclosures Program (VDP) – New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

A Canadian Tax Lawyer's Guide For Digital Nomads Moving To Canada: Understanding Tax Residence And The Sojourner Rule

RS

Rotfleisch & Samulovitch P.C.

When Is GST/HST Payable On Vehicle Sales? Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

Statute-Barred Years For GST/HST Returns: When The CRA Can Reassess And How To Protect Your Rights

RS

Rotfleisch & Samulovitch P.C.

CRA Voluntary Disclosure Program (VDP): A Canadian Tax Lawyer's Guide To The New Rules Effective October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Canada Updates Voluntary Disclosure Program (VDP) For GST/HST: New Rules Take Effect October 1, 2025

RS

Rotfleisch & Samulovitch P.C.

Why 'Primary Residence Intent' Matters To Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)

RS

Rotfleisch & Samulovitch P.C.

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.

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McCarthy Tétrault LLP

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

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McCarthy Tétrault LLP

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Crowe Soberman LLP

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Moodys Private Client Law LLP

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

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Rotfleisch & Samulovitch P.C.

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