Contributing Lawyers

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...

To little fanfare and no media attention, on January 4, 2010, The Honourable Jean-Pierre Blackburn, Minister of National Revenue and Minister of State (Agriculture and Agri-Food) announced proposed changes to electronic filing...

The Canada Revenue Agency (CRA) is developing and posting webcasts to help businesses prepare for harmonized sales tax (HST).  The three that are available can be found at this link -...

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...

As the present time, the Ontario Government does not pay goods and services tax on any supplies of property and services. The reason is that the Federal Government does not currently pay goods and services tax is that it cannot,...

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...

On February 26, 2010, the Canada Border Services Agency released Customs Notice CN-10-002 "Key Changes to the Administrative Monetary Penalty System (AMPS) Regime as a Result if the AMPS Fundamental Review". Please go to the...

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...

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 (Seller) must charge, collect and remit HST in...

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...

On February 22, 2010, the Canada Border Services Agency (CBSA) posted an internal audit report concerning the adequacy and effectiveness of the control framework for the administration of permit, licence and other requirements...

The rumour mill is that the Canada Border Services Agency is considering implementing 10+2 reporting requirements on all modes of importation. The 10+2 reporting requirements are to be implemented by way of regulation. This means...

Keeping track of the documents provided to any auditor (income tax, sales tax, customs duties, antidumping duties, etc.) is very important. I cannot say how many times I have come in after an auditor's visit to a new client and...

It used to be that persons, such as financial advisors, that provided advice regarding share transactions (as opposed to asset transactions), were considered to be "arranging for a financial service", which is exempt from...

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)....