Contributing Lawyers


Cyndee Todgham Cherniak

United States

Susan Kohn Ross


Andrew Hudson

Suppliers In Non-HST Provinces Beware: Proposed HST Place of Supply Rules for Goods (Tangible Personal Property)

On February 25, 2010, Canada's Department of Finance released its proposed harmonized sales tax (HST) place of supply rules which will be used to determine whether a supplier must charge, collect and remit HST in connection with...

Canada Border Services Agency Makes Changes to Administrative Monetary Penalty Regime

On February 26, 2010, the Canada Border Services Agency released Customs Notice CN-10-002 "Key Changes to the Administrative Monetary Penalty System (AMPS) Regime as a Result if the AMPS Fundamental Review". Please go to the...

Would You Like To Play Audit Roulette In Ontario?

Last week at the Canadian Institute of Chartered Accountants Commodity Tax Symposium West in Calgary, a representative of Ontario stated to the audience that Ontario planned to conduct retail sales tax audits of most businesses...