Jeremy Scott Tax Law

GST/HST: Public Service Body Rebates

A handheld calculator sitting on top of a pile of receipts; calculating GST/HST for public service body rebate.

Some types of organizations may be able to claim a public service bodies’ (PSB) rebate on the Goods and Services Tax (GST) or the federal portion of the Harmonized Sales Tax (HST) paid on eligible purchases. To claim the PSB rebate, the organization will need to be a charity, qualifying non-profit organization, or “selected” public service body that meets the definitional criteria established by the Canada Revenue Agency (CRA).

Tax Implications Of Joint Ventures And Partnerships In Canada

A pair of glasses, a pen, and a cup of coffee sitting on a desk with tax forms.

Taxes can be difficult regardless of location, business type, or income level. This can be especially true of business partnerships in Canada. When two or more business entities are joined in a partnership, it has a significant impact on how each files and prepares for their taxes.

Tax Benefits Of Investing In Canadian Renewable Energy Projects

Two men and a woman consider investing as they look at a model for Canadian renewable energy.

In Canada, the government offers a variety of tax benefits to individuals and businesses that engage in renewable energy projects. These incentives can promote sustainable practices and provide financial advantages for those involved in the green energy sector

Understanding Tax Obligations For An E-Commerce Business In Canada

Canadian businesswoman consulting with a client via phone while reviewing electronic documents on a laptop computer; e-commerce business in Canada concept.

In the past few decades, e-commerce has become an increasingly important part of the Canadian economy. Individuals eager to turn their talents and hobbies into a source of supplementary income, as well as major corporations, have taken advantage of the wider markets facilitated by the internet to find new customers for their products and services. […]

Determining GST/HST Implications For A Condo Unit: A Case Study

Condo Unit Apartments

A 2024 judgment from the Tax Court of Canada clarified the interpretation of the Excise Tax Act for the purposes of assessing Goods and Services Tax GST on sale of items of real property, such as condominiums, in use for short-term rentals at or just prior to the time of sale.

What Is The Environmental Tax Incentive In Canada?

Wind turbines stretching into the horizon at sunset.

Countries worldwide have introduced various initiatives to tackle the challenges presented by climate change while fostering economic growth. A key initiative in Canada was the introduction of the Greenhouse Gas Pollution Pricing Act in 2019, establishing the federal pollution pricing framework. Per the Canada Revenue Agency (CRA), carbon pricing pollution refers to an effective method […]

Indigenous Business Taxation In Canada: Unique Considerations

Canada words with a maple leaf.

Exploring the intricate landscape of Indigenous business taxation in Canada reveals a unique set of challenges and opportunities. Understanding the tax implications for Indigenous Peoples’ communities and businesses is crucial in navigating the complex tax environment. From personal to corporate tax measures, there are specific considerations that impact Indigenous-owned ventures and trusts. Delving into the […]

Filing Requirements In Canada For Licensed Brewers

A brewer documenting the progress of a keg of beer using a digital tablet; licensed brewer concept.

In 2019, the Canadian Craft Brewers Association announced that 1,000 craft breweries were operating in the True North, including 269 in Ontario alone. According to Statistics Canada, beer is the most popular drink in the nation – accounting for almost 35% of all alcoholic beverage sales. Although the 2 billion liters of beer Canadians currently […]