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Tax Court Rules that VISA’s Services are Subject to GSTHST
  • Thorsteinssons LLP
  • Canada
  • June 22 2018

The Tax Court of Canada last week released a landmark decision on the GSTHST status of certain commonplace transaction processing services, namely


Quebec goes it alone with sales tax proposal
  • Thorsteinssons LLP
  • Canada
  • May 25 2018

On March 28 2018 Quebec announced that it intends to expand its requirements for non-resident vendors to collect and remit Quebec sales tax (QST) on


BC’s Unclear Speculation Tax is Creating Legal Concerns for Unintended Targets
  • Thorsteinssons LLP
  • USA, Canada
  • May 1 2018

A few months ago, BC announced a new “speculation tax” that will apply to certain residential properties in the province. The tax is intended to


BC Leaves Much to Speculate about the So-Called Speculation Tax
  • Thorsteinssons LLP
  • USA, Canada
  • March 29 2018

The BC government has proposed to introduce a new residential realty tax, taking effect this year. While BC has provided a general overview of the new


Quebec Goes It Alone
  • Thorsteinssons LLP
  • Canada
  • March 28 2018

The Province of Quebec announced today that it intends to expand its requirements for non-resident vendors to collect and remit Quebec Sales Tax


Corporate passive investment changes in 2018 federal budget
  • Thorsteinssons LLP
  • Canada
  • March 23 2018

The 2018 federal budget signifies another chapter in the Department of Finance's saga to overhaul the taxation of private corporations and their


Subjecting transfers of beneficial ownership to property transfer tax is not as simple as it might seem
  • Thorsteinssons LLP
  • Canada
  • March 16 2018

The British Columbia Property Transfer Tax Act applies only to registered transfers of real property. However, significant real property-related tax


Taxation of bitcoin and other cryptocurrencies
  • Thorsteinssons LLP
  • Canada
  • March 9 2018

At a basic level, cryptocurrencies constitute property under the Income Tax Act. As such, dispositions of cryptocurrencies ordinarily lead to income tax consequences. Although cryptocurrencies are an exciting development, along with the rewards come a variety of risks, not least of which is tax. Failure to comply with all applicable tax obligations can result in severe penalties and hefty arrears interest


Corporate Passive Investment Changes in 2018 Federal Budget
  • Thorsteinssons LLP
  • Canada
  • March 2 2018

In the 2018 Federal Budget, the Department of Finance released another chapter in its saga to overhaul how private corporations and their shareholders


Federal Court of Appeal confirms 'half-loaf' plan is subject to GAAR
  • Thorsteinssons LLP
  • Canada
  • February 23 2018

The latest chapter in the story of the 'half-loaf' plan was recently penned by the Federal Court of Appeal