Tax Blog Posts

Canadian Tax Alerts

Proposed Changes to GST/HST Rules

On May 17, 2019, the Minister of Finance published proposed amendments to the GST/HST portion of the Excise Tax Act.  Notable among the proposed amendments is the inclusion of “virtual payment instrument” in the definition of “financial instrument”.  A virtual…

Top Saskatchewan Court Rules Carbon Tax Constitutional

On May 3, 2019, the Saskatchewan Court of Appeal released its decision in the Saskatchewan government’s reference regarding the constitutionality of the federal government’s carbon tax.  In a 3-2 decision, the Court ruled that the federal carbon tax “backstop”…

Bill C-86 Receives Royal Assent

On December 13, 2018, Bill C-86 received Royal Assent.  This bill implements various income and excise tax measures, including the introduction of a refundable tax credit for certain individuals who will be subjected to the federal carbon tax in…