Contributing Lawyers

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...

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...

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 -...

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...

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...

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...

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...

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...

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...

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...

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...

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...

I am a huge fan of Seth Godin. However, he scared me this morning by beating me to a post. While Seth's post entitled "It's easier to teach compliance than initiative" (go to the following link - sethgodin.typepad.com) has...

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...

Reuters is reporting that Canadian Tire is expecting a poor 2010, due in part to Ontario's and British Columbia's decision to harmonize the retail sales tax (ON)/social services tax (BC) with the goods and services tax (GST)....

First, I should say, DO NOT CALL WOLF. Asking to include to the auditor's manager or the senior manager at a meeting with you (the vendor or taxpayer) and the auditor should be used in limited (but greater than occasional)...