Stay updated with the latest news, tips, and guidance on tax law from our editorial team.
Income tax treaties are implemented to prevent double taxation of citizens who are living abroad. The United States has income tax treaties with 58 countries, including Canada. While each tax treaty has the same general purpose, the specific provisions of each treaty vary. Canadians earning U.S. income and Americans working
Taxation on gambling winnings in Canada can be a tricky business. While professional gamblers are subject to taxes appropriate to their line of business, Canadian citizens who gamble as amateurs benefit from an exemption on income earned through gambling. Even amateur gamblers, however, are required to keep track of their
One of the ways the Canadian federal government controls the consumption of alcohol in this country is through the tax and duties imposed on alcohol purchases. The taxes levied on the purchase of alcoholic beverages make alcohol less affordable for mass consumption. Tourists to Canada may think that they can
Furthering your education is an admirable endeavor. Higher education can open up an array of new possibilities for students, from increased job prospects to finding new interests. However, tuition can be very expensive, even if students obtain scholarships and other tuition aid. In addition, students must also pay taxes on
Businesses have many assets for various reasons. They may use an asset to provide a good or service to clients. They may sell or lease an asset. How the asset is used is one of the biggest factors in determining whether the asset is capital or inventory for tax purposes.
In Canada, it is not uncommon for teenagers to get a summer job, after-school job, or other employment position while they are underage. These jobs can teach responsibility and provide a sense of autonomy. An experienced tax lawyer at Jeremy Scott Law can review the circumstances and explain whether your
Each year, there are changes to Canadian tax laws that may affect the credits and deductions which apply to individual taxpayers. Understanding these changes is essential to ensure that you file your taxes correctly and take advantage of all the tax benefits you are eligible for under the law. If
On January 1, 2022, the Underused Housing Tax took effect. Commonly referred to as the “Empty Homes Tax,” this 1% applies to vacant or underused housing throughout Canada. The Government of Canada states that most of the time, this tax only applies to non-resident, non-Canadian property owners. However, that is
The Canada Revenue Agency (CRA) has the power to conduct audits, investigate potential tax fraud and collect taxes owed from taxpayers. However, these powers are not unlimited. If the CRA oversteps its powers, taxpayers have options to push back. Experienced Canadian tax lawyers like Jeremy Scott may be able to
Businesses registered for Canada’s Goods and Services Tax/Harmonized Sales Tax (‘GST/HST’) can recover the tax paid on purchases connected to their commercial activity by claiming an input tax credit. These GST/HST input tax credit claims must be for purchases involving the consumption, use, or supply in the commercial activities of
British Columbia is the last Canadian province to implement online platform rules to address e-commerce businesses. PST on marketplace services other provinces implemented similar rules from 2019 to 2021. However, there are important distinctions regarding the rules for the provincial sales tax (PST) in British Columbia and other provinces. For
If you are a restaurant owner, you know that you are required by law to deduct Canada Pension Plan (CPP) and employment insurance (EI) premiums from your employees’ earnings. What you may not realize, however, is that CPP/EI applies to restaurant tips as well, meaning that you also need to
The Ministry of Labour, Immigration, Training and Skills Development in Ontario provides guidance on electronic monitoring policies. While the ministry states that this is not a binding document under the law, it does provide helpful insight into the new requirements regarding employee electronic monitoring and what businesses must do to
Due to the COVID-19 pandemic, many employees have been working from home, leading to speculation about whether they can deduct home office expenses on their personal income tax returns. In response, the Canada Revenue Agency (CRA) expanded the deduction for home expenses to more employees throughout the nation and provided
If you have paid more than you owe in goods and services tax (GST), or harmonized sales tax (HST), you might be eligible to file a GST HST rebate claim with the Canada Revenue Agency (CRA). However, the process is not straightforward for many taxpayers. If you are unsure of
A historic case for the Canada Revenue Agency (CRA) concluded earlier this year: the Queen vs. Paletta. This case reassessed the decision of the Tax Court of Canada regarding the taxation of Mr. Pasquale Paletta (named in the case as the Taxpayer). The Paletta estate and Canada’s source of income
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