Tax Blog Posts

Federal Carbon Pricing Regime Now Two-for-Two

On June 28, 2019, the Ontario Court of Appeal released its decision on the Ontario government’s reference regarding the constitutionality of the federal carbon pricing regime.  Like the Saskatchewan Court of Appeal ruled in May, the majority of the…

Canadian Tax Alerts

163(1) Repeated Failure to Report Penalty Upheld

In the recent decision in Polubiec (2019 TCC 146), the Tax Court of Canada upheld the assessment of approximately $140,000 in penalties under the repeated failure to report income penalty under s. 163(1) of the Income Tax Act (Canada). In…

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”…

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