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...

The harmonized sales tax (HST) place of supply rules include a specific rules for "services rendered in connection with litigation". These rules apply to lawyers, process servers, transcription service providers, those who...

On April 30, 2010, Canada's Department of Finance released "Draft Regulations in respect of the Place of Supply Rules of Property and Services. To obtain a copy, please go to the following link -...

On April 21, 2010, the Canada Border Services Agency issued revised D-Memo 22-1-1 "Administrative Monetary Penalty System". This D-Memo supersedes the June 16, 2003 version. To read a copy of the revised D-Memo, please go to the...

The harmonized sales tax (HST) transition rules and HST place of supply rules set out general and specific rules for tangible personal property, real property, intangible property and services.  What is important and...

During the month of April 2010, I have received many calls from Canadians whose new cars (purchased in the United States) have been seized by the Canada Border Services Agency (CBSA) upon return to Canada. With the Canadian...

On April 23, 2010, the Canada Border Services Agency (CBSA) reissued D-Memo 11-11-3 "Advance Rulings for Tariff Classifications". Please go to the following link for a copy of the revised D-memo -...

On April 16, 2010, the Canadian International Trade Tribunal (CITT) issued a decision in the Globe Electric Company Inc. case (AP-2008-022). The decision itself is not particularly earth-shattering. It relates to a...

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...

The HST place of supply rules include a specific rules for "services rendered in connection with litigation". This rule applies to lawyers, process servers, transcription service providers, those who provide expert opinions in...

On March 24, 2010, the Canada Border Services Agency (CBSA) concluded its reinvestigation of normal values and export prices relating to certain carbon steel screws from China and Chinese Taipei (Taiwan). The reinvestigation was...

Harmonized Sales Tax (“HST") will become a reality in Ontario and British Columbia on July 1, 2010. Notwithstanding, some businesses will be required to start collecting HST on May 1, 2010.

Businesses in the HST Zone (HST Zone...