Privilege in criminal offences December 01, 2023 Nikiforos latrou and William Rooney R. v. Tri-Can Contract Inc. clarifies the scope of solicitor-client privilege in matters involving the Competition Bureau’s immunity and leniency regime
Provincial taxes becoming part of the GST base December 01, 2023 Randy Schwartz Cascading is now part of the tax landscape in the city of Vancouver.
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).
Retroactive legislation to reverse court decision and tax cloud services October 05, 2023 Zvi Halpern-Shavim and Elena Balkos An update following Hootsuite Inc. v. British Columbia (Finance).
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.
Streamlining the appeal process May 31, 2023 John Bassindale The Canada Border Services Agency provides materials and updates on how to challenge its decisions.
Importer beware: Pasta and stone tables are out, protective gloves are in May 29, 2023 Greg Kanargelidis The Canada Border Services Agency issues verification targets for 2023.
British Columbia provincial sale tax doesn’t apply to federal luxury tax January 06, 2023 Alan Kenigsberg, Héléna Gagné and Roger Smith The province announces plan for retroactive legislation that will confirm this to be the case.
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.