CRA’s new audit initiative: Compliance strategies for cross-border motor carriers
The Canada Revenue Agency (“CRA”) is constantly undertaking various audit initiatives across the country. In recent years, the CRA has targeted aggressive tax planning, related parties, high-net-worth taxpayers, risk-based businesses, and many others. One such audit initiative focuses on sections 102 […]
GST/HST and QST joint venture election: Beware of unintended consequences
Making the GST/HST and QST joint venture election is very popular with Canadian taxpayers. This election allows the co-venturers of a joint venture, when the cumulative requirements are met, to appoint a single person (the “operator”) to be in charge of […]
Investir dans sa conformité fiscale afin d’éviter le litige
Le contexte socio-économique actuel au Québec a évidemment comme effet d’affaiblir les contribuables. Les coûts augmentent dans pratiquement toutes les domaines, tant pour les entreprises que pour les individus. C’est dans cette optique que notre pratique en matière de règlement […]
Transport & Logistics latest legal trends and insights series: Part 1
On November 14, 2023, Miller Thomson’s National Transportation & Logistics Group hosted an in-person educational seminar in Toronto, discussing the latest legal trends and insights surrounding the transportation and logistics industry. It was hosted by Miller Thomson’s Transport and Logistics […]
Règlements et jugements : est-ce que la TPS et la TVQ s’appliquent?
Plusieurs personnes croient que des sommes monétaires payées dans le cadre d’un règlement ou suite à un jugement ne sont pas assujetties à la TPS et à la TVQ. Cette présomption n’est toutefois pas exacte et une analyse plus détaillée […]
Zero-rated supplies: Do not forget the burden of proof!
The burden of proof in tax matters is a topic frequently addressed by commentators and dealt with in provincial and federal case law. However, the concept itself is sometimes confused with other tax concepts. For example, many taxpayers consider the […]
Is the burden of proof in tax litigation always on the taxpayer?
Burden of proof is a complex subject in Canadian tax litigation and has been heavily debated in recent years. While many mistakenly think the concept can be summarized by the often-heard phrase “the burden of proof in tax matters is […]
Dans les litiges à caractère fiscal, le fardeau de la preuve incombe-t-il toujours au contribuable?
Au Canada, dans les litiges à caractère fiscal, le fardeau de la preuve est un sujet complexe qui a fait l’objet de vifs débats ces dernières années. Bon nombre de personnes pensent à tort que ce concept se résume par […]
Rent deferral during pandemic may not reduce GST/HST payable on rent
The COVID-19 pandemic has created unique dilemmas or opportunities for all aspects of society. While select businesses are proving to be uniquely successful during the economic downturn, most businesses are in need of assistance in order to continue to exist. […]
Rebates on invoices: how to deal with GST and QST?
The current economic circumstances straining the liquidity of Canadian businesses will no doubt result in suppliers being required to grant rebates to recipients. This leads to the question as to whether suppliers are required to issue a credit note to […]
