New PST for admission and entertainment charges in Saskatchewan: Businesses need to be prepared
Going to see your favourite band play or sports team compete is about to cost more in Saskatchewan. With the release of the 2022-2023 Saskatchewan Provincial Budget, it was announced that the Province’s provincial sales tax (“PST”) would be expanded […]
Canadian sanctions against Russia: Practical considerations for Canadian businesses
In coordination with numerous international allies, Canada has imposed several rounds of sanctions in response to Russia’s recent and ongoing invasion of Ukraine. Those that have business relationships with sanctioned Russian entities or individuals, even indirectly, must evaluate such relationships […]
Release of draft Canadian tax legislation for public consultation
An extensive package of draft legislative proposals was released for public comment by the Department of Finance on February 4, 2022 (the “Proposals”) along with explanatory notes (the “Notes”). The Proposals include some, but not all, of the measures announced […]
Canada’s response to the Taliban in Afghanistan
On April 14, 2021, the United States announced a complete withdrawal of American troops from Afghanistan by August 31, 2021, ending a twenty-year presence in the country. Prior to their departure, the Afghan government had collapsed and the Taliban had […]
Canada sanctions China
Canada imposed sanctions against Chinese officials and a Chinese entity in response to human rights violations in Xinjiang Uyghur Autonomous Region. The sanctions were administered under the Special Economic Measures Act and are effective March 22, 2021. The Special Economic […]
Ransomware – Privacy law, sanctions, and the pandemic
It is trite to say that no matter the sector, size, or location of an organization, cyberattacks can be devastating. As we have seen throughout 2020 and this year in Canada and elsewhere, data breaches and operational interruptions caused by […]
What a non-resident vendor of goods needs to know about Canadian sales tax
When the federal goods and services tax (“GST”) was introduced in 1991, “Seinfeld” was on the air and most consumer goods were purchased at brick and mortar stores. Fast forward to 2021 and puffy shirts can be purchased online from […]
R. v. Canfield: Customs Act provision struck down on Charter grounds
In R. v. Canfield, 2020 ABCA 383, the Alberta Court of Appeal considered the constitutionality of paragraph 99(1)(a) of the Customs Act (Canada) (the “Act”). Mr. Canfield and Mr. Townsend, who are both Canadian citizens, arrived at the Edmonton International […]
Notice to exporters – Hong Kong
Canada has taken steps in response to the passage of national security legislation for Hong Kong. Exports and transfers of sensitive goods and technology to Hong Kong will now be treated in the same manner as those destined for mainland […]
The Canada Emergency Wage Subsidy: A welcome assistance for employers – a pitfall for the unprepared
Introduction Canadians have been blindsided by the COVID-19 health and economic crisis. The impact has been swift, painful, and enduring. In March 2020 alone, Canada lost a record one million jobs. In the face of this crisis, Parliament passed legislation […]
