Articles

CBA Members

Sales
Tax

CBA National Commodity Tax, Customs and Trade Section

CBA Commodity Tax, Customs and Trade Section articles are published under the banner Sales Tax. Members interested in posting articles are encouraged to send them to the Section’s editors.

Editors: Allan Gelkopf and Bhuvana Rai

Today
Today

Settling tax disputes

  • June 18, 2021
  • Rebecca D. Loo and Robert G. Kreklewetz

Important factors for taxpayers to consider when engaging in settlement discussions with the Canada Revenue Agency.

Commodity Tax, Customs and Trade

Eyes half open

  • May 20, 2021
  • Stuart Clark and Robert G. Kreklewetz

Wilful blindness under section 285 of the ETA.

Commodity Tax, Customs and Trade

How long can the CRA hold your net tax refund?

  • April 29, 2021
  • Rebecca D. Loo and Robert G. Kreklewetz

What constitutes “all due dispatch” is unclear and recent court cases suggest taxpayers are at the mercy of the CRA.

Commodity Tax, Customs and Trade

Ensuring food safety for Canadians

  • April 01, 2021
  • Heather Innes

What you need to know about the Canada Food Inspection Agency’s recent reminder.

Commodity Tax, Customs and Trade

Rules about new housing tax rebate clarified

  • December 02, 2020
  • Jean-Guillaume Shooner

The Court of Québec rules that the consideration paid for a parking space must be added to the total consideration for the calculation of the new housing rebate.

Commodity Tax, Customs and Trade

CRA disallows ITCs if a business name does not match

  • October 26, 2020
  • Cyndee Todgham Cherniak

According to the Canada Revenue Agency, the Canadian tax authority for goods and services tax and harmonized sales tax, a name is important. A rose by any other name does not claim input tax credits. You have to know your client/customer's name.

Commodity Tax, Customs and Trade