Searching Content indexed under Sales Taxes: VAT, GST by Stikeman Elliott LLP ordered by Published Date Descending.
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Recent Amendments To The New QST Registration Regime For Suppliers Outside Québec
In 2018, the Québec government announced the implementation of a new and parallel Québec sales tax ("QST") registration system under which (i) non-Canadian suppliers with no physical ...
23 Sep 2019
Cour canadienne de l'impôt : Les paiements effectués par une banque dans le cadre de sa participation à un programme de récompenses et de fidélisation sont assujettis à la TPS/TVH
La Cour canadienne de l'impôt a récemment rejeté l'appel d'une grande banque canadienne, statuant qu'elle n'était pas éligible à un remboursement de la TPS/TVH payée par erreur en lien avec
18 Jun 2019
Tax Court Of Canada: Bank's Payments In Connection With Its Participation In A Loyalty Rewards Program Are Subject To GST/HST
The Tax Court of Canada recently dismissed a large Canadian bank's appeal, ruling that it is not eligible to claim a rebate for GST/HST ...
11 Jun 2019
Impôts et taxes dans les conventions d'achat d'actions : responsabilités fiscales préalables à la clôture
Chaque convention d'achat d'actions prévoit des dispositions conçues pour répartir le risque fiscal entre l'acheteur et le vendeur.
1 May 2019
La fiscalité des conventions d'achat d'actions : le rôle des déclarations et garanties fiscales
Les déclarations et les garanties sont un élément clé de la majorité des conventions d'achat d'actions.
12 Apr 2019
Taxes In Share Purchase Agreements: Pre-Closing Tax Liabilities
In the first installment in an occasional series on taxation issues in share purchase agreements
1 Mar 2019
Impôts et taxes dans les conventions d'achat d'actions : responsabilités fiscales préalables à la clôture
Dans le cadre de ce premier texte d'une série intermittente portant sur des questions fiscales relatives aux conventions d'achat d'actions, nous abordons les dispositions d'une convention d'achat d'actions...
28 Feb 2019
End Of Debate: GST/HST Deemed Trusts Ruled Ineffective Against Secured Creditors Post Bankruptcy
On November 8, 2018, the Supreme Court of Canada ("SCC") reversed the Federal Court of Appeal decision in Callidus Capital Corporation v. Canada, 2018 SCC 47.
4 Jan 2019
Tax Court Concludes That Property Manager And Real Property Owners Operate Together As Joint Venturers For GST/HST Purposes
MC carries on a property management services business. Between 2011 and 2013, MC entered into ten contracts with the owner(s) of various Ontario residential and commercial real properties.
12 Sep 2018
Visa Does Not Supply GST/HST Exempt "Financial Services", Tax Court Rules In A Landmark Decision
As part of its retail banking business, the Bank issues Visa-branded credit cards to its customers. Customers are granted credit by the Bank so as to facilitate the payment system managed and operated by Visa.
12 Sep 2018
GST/HST Deemed Trust: Potential Harsh Consequences For Secured Lenders
On May 25, 2018 the Federal Court ruled that a major Canadian bank ("the Bank") was liable to pay proceeds received in repayment of a tax debtor's mortgage to the Government.
26 Jul 2018
New GST/HST Rules For Collection Of Tax On Sales Of Carbon Emission Allowances
On June 27, 2018, Department of Finance Canada released draft technical changes to the GST/HST rules applicable to sales of carbon emission allowances (cap-and-trade systems).
24 Jul 2018
GST/HST Credit Notes Are Not Effective Until Payment Is Made: FCA Rules On Insolvent Supplier's Unfulfilled Commitment To Reimburse Customer
North Shore Power Group ("North Shore") is in the business of renewable energy projects and had been in a contractual relationship with Menova Energy Inc. ("Menova"), a supplier of solar panels and related services.
19 Apr 2018
The Stikeman Elliott Federal Budget Commentary 2018
On July 18, 2017, the government indicated that there were three aspects of the taxation of private corporations that, while legal, were unfair to the undefined "middle class".
1 Mar 2018
GST/HST On Timeshare Club Annual Fee: Tax Court Ruling Reversed On Appeal
On July 11, 2017, in its much-anticipated decision in Club Intrawest v. The Queen, the FCA set aside a judgment of the Tax Court of Canada and ruled that GST/HST is exigible only on that portion of annual resort fees paid to the appellant, ...
26 Jul 2017
Customs Tariff Classification Of Hockey Gear Goes To Ultimate Referee: The Supreme Court Of Canada
On September 29, 2016, the Supreme Court of Canada ("SCC") issued a significant judgment on customs tariff classification.
18 Oct 2016
Intrawest Ruling: Annual Timeshare Fees For Vacation Homes Both Inside And Outside Canada Are Fully GST/HST-Taxable
Club Intrawest is a Canadian resident non-profit, non-stock corporation created to facilitate the administration and operation of vacation homes in connection with a timeshare ownership program.
29 Jul 2016
GST/HST And QST Registrants: December 31 Is The Filing Deadline For Pre-2015 Related Party Elections
An important deadline is approaching for GST/HST and QST registrants that are party to a joint election under section 156 of the Excise Tax Act (Canada) or to the equivalent election under the Act respecting the Québec sales tax.
29 Dec 2015
GST/HST Deemed Trust Is Rendered Ineffective Against Secured Creditors Post-Bankruptcy
In its decision in The Queen v. Callidus Capital Corporation, rendered on August 17, 2015, the Federal Court of Canada examined, on a retrospective basis, the Crown's absolute priority regarding proceeds remitted to secured creditors from the assets of a tax debtor that are deemed to be held in trust under section 222 of the Excise Tax Act prior to such tax debtor's bankruptcy.
1 Oct 2015
Federal Court Of Appeal Confirms That R&D Costs Paid By A Canadian Subsidiary To Its U.S. Parent Are Dutiable For Canadian Customs Purposes
On March 2, 2015, the Federal Court of Appeal (the "FCA"), in the decision Skechers USA Canada Inc. v. President of the Canada Border Services Agency, upheld the judgment...
15 Apr 2015
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