Contributing Lawyers

Canada

Cyndee Todgham Cherniak

United States

Susan Kohn Ross

Australia

Andrew Hudson



The ABCs of the Canada-EU CETA Negotiations

This blog posting on the ABCs of the Canada-European Comprehensive Economic and Trade Agreement (CETA) can be adapted for most free trade agreement negotiations. As the 6th Round Canada-EU CETA negotiations is starting on January...

Would you like to find MONEY in your Business?

If you would like to find money in your business, you should conduct an internal compliance verification.  You should undertake a review of your internal controls to ensure that you are recovering every cent of GST/HST that...

The ABCs of Harmonized Sales Tax

Harmonized sales tax ("HST") is here to stay in Ontario for 5 years due to the arrangement between Premier McGuinty and the Government of Canada.  The provincial portion of the rate (currently 8% and called PVAT to those in...

A Vendor for ORST Purposes May Judicially Review Collections Action of Minister

A client came to me after the Ontario Minister of Revenue issued a writ of seizure and sale pursuant to paragraph 37(1)(b) of the Retail Sales Tax Act (Ontario). The writ of seizure and sale instructed the sheriff to seize my...

The New Harmonized Value-Added Tax System Regulations Contain a Surprise - An Anti-Avoidance Rule

The June 9, 2010 Canada Gazette (Part II,  Vol 144, No. 12) contained the New Harmonized Value-Added Tax System Regulations SOR/2010-117. Part 2 (section 34-37 contain the HST anti-avoidance rules.  These rules are in...

The HST Deadline is Fast Approaching

I enjoy reading Seth Godin's blog - www.sethgodin.com/sg/.  I had to share today's post since the deadline for HST readiness/preparedness is only 24 days away. Goods and services tax (GST)-registered businesses must...

The HST Place of Supply Rules and More Are Now in a Promulgated Regulation

In the June 9, 2010 Canada Gazette, the final HST place of supply regulations are published as SOR/2010-117 - now called "New Harmonized Value-added Tax System Regulations". Please go to the following link -...

The HST is Coming, The HST is Coming

Kevin Marron has written a helpful article about harmonized sales tax in "The Canadian Lawyer" magazine entitled "The HST is Coming, The HST is Coming" - go to...

British Columbia Starts Process to Pass HST Legislation

On March 30, 2010, the Government of British Columbia tabled Bill 9 - 2010, which is legislation to implement harmonized sales tax (HST) into B.C. law and wind down the British Columbia social services tax (BCSST) and hotel room...

The GST Changes Re "Financial Services" Are in Bill C-9

This is an unusual post for us - Bill C-9, "The Jobs and Economic Growth Act", which puts into legislation the Notice of Ways and Means Motion tabled with the 2010 Budget DOES INCLUDE THE CONTROVERSIAL CHANGES TO THE DEFINITION...

What Are the HST Place of Supply Rules for Customs Brokerage Services?

On February 25, 2010, the Department of Finance released a News Release about what will be the HST place of supply rules. There is a separate rule for customs brokerage services. "customs brokerage services" are currently...

Will HST Apply to Imports into Ontario or British Columbia?

There is some misinformation out there about whether HST will apply to imports into the new HST provinces (Ontario and British Columbia) after July 1, 2010. I hope I can clear up some of the confusion.

The first place to look...

Make an HST Preparedness List and Check It Twice

Harmonized sales tax (“HST") will become a reality in Ontario and British Columbia on July 1, 2010. Well, that is not quite accurate, some businesses will be required to start collecting HST on May 1, 2010. In addition, some...

2010 Federal Budget Contains GST Landmine for Financial Services Industry

The March 4, 2010 Canadian Federal Budget attaches a Ways and Mean Motion amending the "financial services" definition in the Excise Tax Act (a.k.a. the GST Legislation).  These legislative amendments are not discussed in...

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...

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...