Authored by: Adrian Zee, Rosemary Anderson, and Zheting Su
The recent 2026 BC Budget announced amendments (the “Amendments”) to the Provincial Sales Tax Act (“PSTA”) to eliminate certain exemptions and expand the application of PST to…
In Seabridge Gold Inc. v British Columbia, 2025 BCSC 558, a recent case argued by Thorsteinssons LLP, the British Columbia Supreme Court held that expenses incurred to assess the economic viability of a mineral resource are eligible for the…
The BC Court of Appeal and the BC Supreme Court have issued two recent judgments regarding the application of the additional property transfer tax (“ATT”), commonly called the BC foreign buyers tax, imposed under the Property Transfer Tax Act, RSBC…
The British Columbia Supreme Court recently clarified the definition of “non-qualifying activity” under subsection 90(1) of the Provincial Sales Tax Exemption and Refund Regulation, BC Reg 97/2013 (the “PSTERR”) in Tolko Industries Ltd. v. British Columbia 2024 BCSC…
BC announced several proposed tax measures in its 2024 budget (released on February 22, 2024). Included in the long list of proposed changes – the more notable of which were summarized in our recent Tax Alert – are…
A recent decision from the British Columbia Supreme Court (“BCSC”), AF2G Investments Inc. v. Minister of Finance (BC), 2023 BCSC 2133, provided guidance on when a communication constitutes an objection under section 19 of the Property Transfer Tax Act,…
The application of British Columbia’s provincial sales tax (“BC PST”) to digital services is controversial. A main issue has been whether the services should be taxed as “software”. The British Columbia Supreme Court in Hootsuite Inc. v British Columbia (Finance),…
British Columbia is the last province in Canada to introduce marketplace facilitator rules that will require online marketplace facilitators rather than sellers to collect BC PST on sales made through the marketplace. The proposed legislation is to come into force…
In a prior blog post, we discussed the decision of the BC Supreme Court (“BCSC”) in Chemainus Gardens RV Resort Ltd. v. British Columbia (Attorney General), 2020 BCSC 478. The case is of particular interest because it rejected the…
Authored by: Greg DelBigio, Q.C. and Morgan Watchorn
In Budget 2021, the federal government proposes to provide the Canada Revenue Agency (the “CRA”) with $230 million over five years as part of an ongoing focus on enforcing civil liabilities…