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Results: 1-10 of 21

Canada Revenue Agency provides list of exempt and taxable health care service providers

  • McMillan LLP
  • -
  • 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 imposes economic sanctions and trade restrictions against Syria

  • McMillan LLP
  • -
  • Canada
  • -
  • May 30 2011

On May 24, 2011, the Government of Canada, for the first time, imposed economic sanctions and trade restrictions against the Syrian government

Risky business: doing business in near-failed and failed states

  • McMillan LLP
  • -
  • Canada
  • -
  • March 7 2011

Recent events in Libya, Egypt and Tunisia and further turmoil in the Middle East and North Africa may spill over into other regions of the world

What are the HST place of supply rules for customs brokers’ services?

  • McMillan LLP
  • -
  • Canada
  • -
  • September 8 2010

On February 25, 2010, the Department of Finance released a News Release about what will be the harmonized sales tax ("HST") place of supply rules and shortly thereafter the Canada Revenue Agency released a GSTHST Notice setting out their administrative position

Export of unreported cash

  • McMillan LLP
  • -
  • Canada
  • -
  • June 9 2010

On April 7, 2010, the Royal Canadian Mounted Police announced the first conviction of an individual for failing to report outbound currency in excess of $10,000 under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act ("PCMLTFA"

HST place of supply rules for services - application of HST is based on the recipient's address

  • McMillan LLP
  • -
  • Canada
  • -
  • March 23 2010

Harmonized Sales Tax ("HST") will become a reality in Ontario and British Columbia on July 1, 2010

Make an HST preparedness list and check it twice

  • McMillan LLP
  • -
  • Canada
  • -
  • March 15 2010

Harmonized Sales Tax ("HST") will become a reality in Ontario and British Columbia on July 1, 2010

Suppliers in non-HST provinces beware: proposed HST place of supply rules for goods (tangible personal property)

  • McMillan LLP
  • -
  • Canada
  • -
  • March 1 2010

On February 25, 2010, Canada's Department of Finance released its proposed harmonized sales tax (HST) place of supply rules which will be used to determine whether a supplier must charge, collect and remit HST in connection with a supply made in Canada and whether a recipient must pay HST in connection with an acquisition or importation and at what rate

Proposed HST place of supply rule for real property is relatively straight-forward

  • McMillan LLP
  • -
  • Canada
  • -
  • February 28 2010

On February 25, 2010, Canada's Department of Finance released its proposed harmonized sales tax (HST) place of supply rules which will be used to determine whether a supplier (Seller) must charge, collect and remit HST in connection with a supply made in Canada and whether a recipient (Buyer) must pay HST in connection with an acquisition or importation and at what rate

Proposed HST place of supply rules are game-changers

  • McMillan LLP
  • -
  • Canada
  • -
  • February 25 2010

On February 25, 2010 (88 days until harmonization implementation in Ontario and British Columbia), the Department of Finance released the proposed harmonized sales tax (HST) place of supply rules

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