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Canada - March 27 2013
Budget 2013 proposed a number of GST/HST and customs changes, including changes to (i) relieve the GST/HST compliance burden for employers who…
Canada - October 24 2012
Earlier this year in Toronto-Dominion Bank v Canada ("TD"), the Supreme Court of Canada (the "SCC") provided much needed guidance regarding the validity of a requirement to pay (or notice of garnishment) (a "Requirement"), which was issued to the Toronto-Dominion Bank (the "TD Bank") on behalf of the federal Minister of National of Revenue (the "Minister") under subsections 317(1) and (3) of the Excise Tax Act (the "ETA") to recover moneys owed by a tax debtor, but which was neither settled nor executed, before the tax debtor entered into bankruptcy.
Canada - June 29 2011
The Canada Revenue Agency (CRA) has attempted to clarify which health care professionals it considers to be engaged in exempt activities and which health care professionals it considers to be engaged in taxable activities for goods and services tax (GST) or harmonized sales tax (HST) purposes.
Canada - July 5 2010
As discussed in our prior client advisory Significant Proposed HST Changes for Funds and Their Managers, on May 19, 2010, the Department of Finance ("Finance") released a backgrounder (the "May Release") describing proposed rules (the "Proposed Rules") for determining the ultimate HST liability of investment plans (including registered pension plans, mutual fund trusts, mutual fund corporations, and unit trusts) and segregated funds of insurers (collectively "Funds").
Canada - June 22 2010
purposeOn May 19, 2010, the Department of Finance ("Finance") released proposed rules for determining the ultimate HST liabilities of funds (among other types of "listed financial institutions" ("LFIs")).
