2022

Today
Today

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

Certification of Origin requirements under CUSMA not the same as NAFTA

  • July 09, 2020
  • Cyndee Todgham Cherniak

On April 3, 2020, the Canada Border Services Agency published Customs Notice 20-14 "Implementation of the Canada-United States-Mexico Agreement (CUSMA)" in which the CBSA discusses the new Certification of Origin requirements under CUSMA and the new tariff codes.

Commodity Tax, Customs and Trade

CUSMA/USMCA is here July 1, 2020 – are you ready?

  • July 03, 2020
  • Heather Innes

The Canada-United States-Mexico Agreement (CUSMA), also referred to as the United States-Canada-Mexico Agreement (USMCA), comes into effect on July 1, 2020. Are you ready?

Commodity Tax, Customs and Trade

Importing food into Canada during the COVID-19 crisis

  • June 18, 2020
  • Heather Innes

The reliability and safety of Canada’s food supply chain has become increasingly important during these challenging times. Designed to protect Canadians from COVID-19 while minimizing disruptions in the supply of essential goods, Canada has imposed temporary border restrictions.

Commodity Tax, Customs and Trade

CUSMA takes effect on July 1, 2020 – are you prepared?

  • May 22, 2020
  • Cyndee Todgham Cherniak

On April 24, 2020, the United States publicly announced that the Canada-United States- Mexico Agreement (CUSMA) – USMCA under US terminology – will enter into effect to replace the North America Free Trade Agreement on July 1, 2020. It is time to get prepared and ensure that your business processes are in place to comply with the new CUSMA rules.

Commodity Tax, Customs and Trade

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