Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



The Waste Diversion Act, 2002 - Let's Start the Analysis Part I

This posting been prepared with the assistance of Dana Doidge and Rosetta Tang, summer students at Lang Michener LLP.

The Stewardship Ontario programs have come under fire, and rightly so.  What is interesting is the extent...

HST Place of Supply Rules for Lawyers and Those Who Provide Litigation Services

The HST place of supply rules include a specific rules for "services rendered in connection with litigation". This rule applies to lawyers, process servers, transcription service providers, those who provide expert opinions in...

Proposed HST Place of Supply Rules Are Game-Changers

On February 25, 2010 (88 days until harmonization implementation in Ontario and British Columbia), the Department of Finance released the proposed harmonized sales tax (HST) place of supply rules. Here is a link to the pages of...

Get Audit Organized! Meticulously Detail Documents Provided to Auditors

Keeping track of the documents provided to any auditor (income tax, sales tax, customs duties, antidumping duties, etc.) is very important. I cannot say how many times I have come in after an auditor's visit to a new client and...

Canada is Consulting with Stakeholders on Updates to Canada-Switzerland Tax Treaty

Negotiations to update the income tax treaty between Canada and Switzerland will commence the week of February 8, 2010, in Bern. This is a positive development that follows-up on the Canada-European Free Trade Association free...

Web-Based Sellers Warned About Compliance with Canadian Laws

The Canada Revenue Agency (CRA) has announced plans to start auditing high-volume sellers on eBay (and other web-based sellers, such as Craigslist, Kijiji) at the end of the summer to ensure they pay their fair share of income...