Government announces GST/HST break on certain holiday essentials
On November 21, 2024, the Department of Finance announced temporary GST/HST relief on certain holiday essentials from December 14, 2024 to February 15, 2025. Many businesses, including retail stores and restaurants, will quickly need to review their product lists and […]
Providing crossborder inter-company goods or services? Don’t forget about transfer pricing!
In the transportation and logistics industry, as with other industries, it is common for corporations in the same multinational group to provide goods and services to one another. If the parties to such a transaction include a Canadian taxpayer (for […]
B.C. revises provincial sales tax guidance for businesses from outside B.C. and with respect to telecommunication services
British Columbia recently revised two of its Provincial Sales Tax (PST) Bulletins: Bulletin PST 321, Businesses from Outside B.C.(“Bulletin PST 321”) and Bulletin PST 107, Telecommunication Services (“Bulletin PST 107”). These revisions reflect amendments to the governing legislation, the Provincial […]
Hot topics in energy and energy transition: A ESG and carbon finance panel discussion Report
On November 22, 2023, Miller Thomson’s National ESG and Carbon Finance Group hosted a webinar discussing the latest legal trends and developments surrounding energy and energy transition in Canada. Hosted by Bruno Caron (Co-Chair, ESG and Carbon Finance and Partner, […]
Transport & Logistics latest legal trends and insights series: Part 1
On November 14, 2023, Miller Thomson’s National Transportation & Logistics Group hosted an in-person educational seminar in Toronto, discussing the latest legal trends and insights surrounding the transportation and logistics industry. It was hosted by Miller Thomson’s Transport and Logistics […]
Reminder: File Underused housing tax Returns by October 31st to avoid failure to file penalties and interest
Underused housing tax (“UHT”) Returns must be filed by October 31, 2023 to avoid failure to file penalties and interest. UHT Returns are due annually on April 30. However, on March 27, 2023, the Canada Revenue Agency provided transitional relief […]
Consultations on measures announced in Budget 2023 begin
On Friday, August 4, 2023, the Department of Finance released for public consultation extensive legislative proposals accompanied by explanatory notes (the “August Proposals”). The August Proposals relate to various measures previously announced in Budget 2023. See here for our 2023 […]
Underused housing tax – Canada Revenue Agency publishes additional guidance
The underused housing tax (the “UHT”) is a new 1% federal tax aimed at taxing vacant or underused housing owned by non?Canadians. Specifically, the UHT affects “owners” (except “excluded owners”) of “residential property” located in Canada. While many Canadian and […]
When do you need to charge GST/HST on chargebacks?
Many trucking companies have entered into arrangements with subcontracted carriers or owner-operators/contractors for charges such as fuel, insurance, or licensing fees. Anyone who has entered into such an arrangement should review their contracts from a GST/HST perspective. While the nature […]
A primer on GST/HST costs within a securitization structure
When designing or negotiating a securitization structure, while commercial and non-sales tax issues may take precedence, GST/HST issues should be at the forefront of the structuring discussions in order to avoid tax leakage as a result of sales tax exposure. […]
