Employer segregated funds: Who can claim ITCs?

  • March 01, 2024
  • Rob Kreklewetz and John Bassindale

A potentially significant reinterpretation of the CRA’s views employers with pension funds invested in an insurer’s segregated funds.

Commodity Tax, Customs and Trade

Enhanced GST rental rebate for purpose-built rental properties

  • November 01, 2023
  • Alan Kenigsberg, Roger Smith and Sean Timlick

On September 14, 2023, the Government of Canada announced proposed legislation to enhance the goods and services tax (GST) rental rebate on new purpose-built rental housing (the enhanced GST rental rebate).

Commodity Tax, Customs and Trade

What are the origins of core parts?

  • October 05, 2023
  • Peter E. Kirby, Steven F. Rosenhek and Daniella Murynka

The United States loses a CUSMA/USMCA dispute on automobile origin rules.

Commodity Tax, Customs and Trade

Streamlining the appeal process

  • May 31, 2023
  • John Bassindale

The Canada Border Services Agency provides materials and updates on how to challenge its decisions.

Commodity Tax, Customs and Trade

Working as intended

  • October 11, 2022
  • Jean-Guillaume Shooner and Vanessa Clusiau

Exclusions from the “financial service” definition in Part IX of the Excise Tax Act are stopping GST/HST tax base erosion.

Commodity Tax, Customs and Trade

Importers beware

  • August 15, 2022
  • Jean-Guillaume Shooner

Can you (really) act as importer of record?

Commodity Tax, Customs and Trade