January 16, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, Trade Law, Canada, European Economic Community, Customs Duties, Dispute Settlement, Investment Dispute Settlement, Free Trade Agreements, Free Trade Agreement Negotiations, Global Compliance & Risk Management | No Comments
January 14, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Canada, Global Compliance & Risk Management, Government Relations, International Tax, International Transactions | No Comments
January 09, 2011By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Canada, Government Relations, Global Compliance & Risk Management, International Tax, International Transactions | No Comments
September 05, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Judicial Reviews, Canada, Government Relations, Global Compliance & Risk Management, Judicial Reviews, International Tax | No Comments
June 10, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Harmonization, Canada, Government Relations, Global Compliance & Risk Management, International Tax, International Transactions | No Comments
June 09, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Harmonization, Canada, Global Compliance & Risk Management, Government Relations, International Tax | No Comments
June 09, 2010By: Cyndee Todgham Cherniak
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 -...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Harmonization, Canada, International Tax, Government Relations, Global Compliance & Risk Management | No Comments
June 03, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Harmonization, Canada, International Transactions, International Tax, Government Relations | No Comments
April 01, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Harmonization, Canada, Government Relations, Global Compliance & Risk Management, International Tax, International Transactions | No Comments
March 30, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Canada, Government Relations, Global Compliance & Risk Management, International Transactions, International Tax | No Comments
March 18, 2010By: Cyndee Todgham Cherniak
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...
Posted in GST/PST and Other Non-Income Taxes, Harmonization, Trade Law, Canada, Customs Duties, Global Compliance & Risk Management, Government Relations, International Tax | No Comments
March 18, 2010By: Cyndee Todgham Cherniak
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...
Posted in GST/PST and Other Non-Income Taxes, Harmonization, Canada, Customs Duties, Global Compliance & Risk Management, Government Relations, International Tax | No Comments
March 14, 2010By: Cyndee Todgham Cherniak
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...
Posted in Canada Law Blog, GST/PST and Other Non-Income Taxes, Harmonization, Canada, Government Relations, Global Compliance & Risk Management, International Tax | No Comments
March 06, 2010By: Cyndee Todgham Cherniak
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...
Posted in GST/PST and Other Non-Income Taxes, Canada Law Blog, Administrative and Regulatory Law, Canada, Global Compliance & Risk Management, Government Relations, International Tax | No Comments
March 01, 2010By: Cyndee Todgham Cherniak
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...
Posted in GST/PST and Other Non-Income Taxes, Harmonization, Administrative and Regulatory Law, Canada, Global Compliance & Risk Management, Government Relations, International Tax | No Comments
March 01, 2010By: Cyndee Todgham Cherniak
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...
Posted in GST/PST and Other Non-Income Taxes, Harmonization, Canada, Government Relations, Global Compliance & Risk Management, International Tax | No Comments