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)...
Ontario is merging the Ontario retail sales tax ("ORST") with Canada's federal goods and services tax (GST) on July 1, 2010, creating the harmonized sales tax (OHST). Many service providers in Ontario (such as lawyers and...
Renting storage space in an Ontario warehouse may be considered to be a nexus for Ontario retail sales tax purposes. Much attention is given to the presence of an employee or agent in a province / state when analyzing whether a...
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...
The "Jaws" theme is playing in the background ....
In December 2009, the formal steps were taken to pass the harmonized sales tax ("HST") implementing legislation in the Ontario Legislature and Canada's House of Commons and...
The current plans are that Ontario and British Columbia will harmonize their provincial sales taxes ("PST") with the goods and services tax ("GST") on July 1, 2010. Whether you support the idea of harmonized sales tax ("HST") or...
CBCNews.ca is reporting "Flaherty's HST pitch fails to woo holdouts" - see www.cbc.ca/canada/saskatchewan/story/2009/08/05/harmonization-reaction.html
Yesterday, Canada's Minister of Finance offered cash to Saskatchewan,...
On July 13, 2009, I posted an blog posting entitled "Canada Border Services Agency Releases D-Memo on Subsequent Proceeds" - see the following link -...
On July 29, 2009, the European Union announced it filed a request for consultations at the WTO against the Philippines over what the EU claims are excessively high duties imposed on imports of EU distilled spirits...
The Honourable Lawrence Cannon, Minister of Foreign Affairs, will sign tomorrow the Convention between the Hellenic Republic and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to...
