A Tax Lawyer’s Guide To Canada Tobacco Tax And Duties

The federal government in Canada imposes both an excise tax and an excise duty on tobacco products. In addition, each province also applies its own tobacco tax to every tobacco purchase. Finally, regular General Sales Tax (GST) and Providential Sales Tax (PST) or Harmonized Sales Tax (HST) will also apply to each purchase, as to […]

HST/GST And Joint Venture In Canada

A joint venture in Canada is any agreement between two or more people who decide to work together to create a common commercial enterprise. The individual members of this collaboration might contribute money, goods, or services to this arrangement, but the goal is the same—to create a profit. Joint ventures are temporary, and they are […]

Appealing Assessments To The Tax Court Of Canada

The Tax Court of Canada has exclusive jurisdiction to resolve various disputes involving taxes. Most disputes that appear in the Tax Court relate to income taxes or the Goods and Services Tax (GST). The Tax Court addresses 14 different Acts of Parliament. Individuals can appeal to the Tax Court on their own, but the appellate […]

Everything You Need to Know About Canada’s Underused Housing Tax

The underused housing tax is a relatively new tax that is designed to affect those who own property in Canada but are not necessarily Canadian residents. Essentially, it is a 1% tax on vacant or “underused” housing. While it is designed to only apply to non-residents, there are situations where it might apply to residents, […]

Canadian Dentistry and GST/HST

Canada’s tax laws can be confusing, leading Canadian dentists to question how GST and HST apply within their practices. In order to calculate taxes properly, it is necessary to first determine whether the province charges GST, HST, or PST, and at what rate. Business owners also need to be aware that the tax rules for […]

How To Look Up GST/HST Number

Canadians may need to look up a GST number to confirm that a business charging them tax is a GST/HST registrant. Businesses may also need to confirm their own GST/HST number after registering. In either case, looking up a GST/HST number is a relatively simple process. However, other GST/HST tax matters can be more complicated. […]

Annual Information Returns – Select Listed Financial Institutions

In Canada, individuals or businesses that meet the definition of a listed financial institution must file GST/HST or QST annual information returns. Filing the appropriate tax forms is essential to ensuring compliance with Canadian law, yet determining whether a person is a listed financial institution can be complex and may require extensive knowledge of the […]

Selling Into Manitoba? Manitoba PST Registration Rules

Manitoba has a Provincial Sales Tax (PST) that applies to the sale of most goods sold or purchased in Manitoba. The PST also applies to some services within Manitoba. Manitoba PST is sometimes known as RST or Retail Sales Tax. Manitoba’s RST is a flat seven percent tax that is based on the sale price […]

How To Interpret A Tax Treaty

Many people may benefit from a tax treaty and not even realize it. These treaties often establish a relationship of reciprocity between the participating nations. Typically, this means that for whatever benefits you might receive in one country, a citizen of that country would receive equivalent benefits in your country of origin. However, understanding tax […]