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Publication de l’avant-projet de loi quant à la taxe sur certains biens de luxe

Canada - March 28 2022 Le 11 mars 2022, le gouvernement fédéral a rendu public un avant-projet de loi afin de mettre en œuvre la taxe sur certains biens de luxe (ci-après…

Héléna Gagné, Alan Kenigsberg, Ilana Ludwin

Draft select luxury items tax legislation released

Canada - March 28 2022 On March 11, 2022, the federal government released draft legislation to implement a select luxury items tax (Luxury Tax). The Luxury Tax was…

Héléna Gagné, Alan Kenigsberg, Ilana Ludwin

B.C. introduces new marketplace facilitator rules for its provincial sales tax

Canada - February 25 2022 In its 2022 Budget and Fiscal Plan [PDF], British Columbia proposed new rules for “marketplace facilitators,” including making certain supplies by…

Alan Kenigsberg

La Colombie-Britannique introduit de nouvelles règles relatives aux facilitateurs de marché à l’égard de sa taxe de vente provinciale

Canada - February 24 2022 Dans son budget et plan fiscal [PDF] de 2022 (en anglais seulement), la Colombie-Britannique propose de nouvelles règles visant les « facilitateurs…

Alan Kenigsberg

Manitoba’s retail sales tax rules expand to online sales and streaming platforms

Canada - December 13 2021 On December 1, 2021, new rules came into effect expanding the requirements for businesses to register for, and collect, Manitoba retail sales tax…

Alan Kenigsberg