2021

Today
Today

Can the CRA force a taxpayer to provide any document during a GST/HST audit?

  • May 14, 2020
  • Cyndee Todgham Cherniak

We regularly get asked whether the Canada Revenue Agency can request particular documents during the course of a goods and services tax/harmonized sales tax audit or during a GST/HST appeal. Usually, the question is in the form of a statement "they are not allowed to ask for that".

Commodity Tax, Customs and Trade

Big Trouble for Little Carriers?

  • March 04, 2020
  • Robert G. Kreklewetz & Stuart G. Clark

The GST/HST zero-rating rules for interline freight (which apply to both domestic and international freight movements) were supposed to be straightforward and help small Canadian freight carriers, their employees, and independent contractors (who are often tasked with moving the freight with company-owned or independently owned trucks).

Commodity Tax, Customs and Trade

Top Ten Issues For Direct Sellers Doing Business In Canada

  • February 07, 2020
  • Cyndee Todgham Cherniak

Direct sellers (also known as network sellers) enter the lucrative Canadian market, often without asking about relevant laws. Canadians sign up as independent sales contractors and start to build their sales networks before all questions are asked and answers are received.

Commodity Tax, Customs and Trade

FCA rules against Crown regarding GST/HST leakage for services rendered to a Canadian bank's foreign permanent establishments

  • November 29, 2019
  • Jean-Guillaume Shooner

In the Federal Court of Appeal decision, CIBC World Markets Inc. v Canada, 2019 FCA 147, the Canadian investment banking subsidiary (investment dealer) of a large Canadian bank won its appeal of an adverse 2018 Tax Court of Canada ruling with respect to its claim for input tax credits (ITCs). The ITCs in question related to GST/HST paid on expenses attributable to certain exported supplies made by the investment dealer in connection with the bank’s activities outside Canada.

Commodity Tax, Customs and Trade

Tax Court of Canada rules that bank owes GST/HST on loyalty miles services

  • November 04, 2019
  • Jean-Guillaume Shooner

The Tax Court of Canada dismissed a large Canadian bank’s appeal for eligibility to claim a rebate for GST/HST that it was charged in connection with its payments in a credit-card loyalty rewards program. The bank subsequently took the view that GST/HST should not have applied and sought to recover the monies.

Commodity Tax, Customs and Trade

Customs paper reporting to end in 2020

  • October 03, 2019
  • Cyndee Todgham Cherniak

Form B13A, the Export Declaration form, will be eliminated from use as of June 30, 2020 and no longer accepted. The Canada Border Services Agency issued Customs Notice 19-14 Mandatory electronic export reporting for exporters on July 8, 2019, in which it announced the end of paper reporting.

Commodity Tax, Customs and Trade

Evidence Satisfactory to Minister?

  • October 03, 2019
  • John G. Bassindale & Robert G. Kreklewetz

By way of background, Canadian exports are treated as zero-rated supplies under Part V of Schedule VI to the Excise Tax Act (Canada)– provided certain requirements are met. 

Commodity Tax, Customs and Trade