Articles

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Underused Housing Tax: New filing and tax considerations for many Canadian real estate owners

Canada - March 7 2022 The Government of Canada has proposed a new Underused Housing Tax (the UHT) applicable to residential real estate throughout the country. Bill C-8…

Scott Gorski, Megan Lambert

Traitement fiscal de l’économie numérique - Survol de l’approche canadienne

Canada - June 23 2021 Vu les dettes publiques qui ne cessent de croître en raison de la pandémie1 et le passage à une économie numérique mondiale, la juste imposition des…

Elizabeth Egberts

Taxing the internet: An overview of Canada’s approach to taxing the digital economy

Canada - June 23 2021 With ever-increasing national debts resulting from COVID-19 efforts and the move towards a global digital economy, the fair taxation of multinational…

Elizabeth Egberts

Canada introduces new GST/HST regime for non-resident businesses

Canada - April 29 2021 On July 1, 2021, new rules take effect that significantly broaden the obligations of non-resident businesses to register for and comply with the G…

Bobby B. Solhi, Beverly Gilbert, Laurie Goldbach, Joseph (Hovsep) Takhmizdjian

Noteworthy 2020 GST/HST developments for corporate commercial operators

Canada - January 7 2021 Two important Goods and Services Tax/Harmonized Sales Tax (GST/HST) case law trends continued in 2020: the Tax Court of Canada (the TCC) confirmed the…

Bobby B. Solhi