BC has announced a PST rebate for most incorporated businesses on select machinery and equipment purchased or leased between September 17, 2020 and September 30, 2021. This is a temporary program intended to help incorporated businesses recover from the…
At the end of March, the BC Supreme Court released its decision in Chemainus Gardens RV Resort Ltd. v The Queen, 2020 BCSC 478. The decision is potentially of great assistance to contractors in BC who install goods that become…
Saskatchewan has introduced retroactive changes to their Provincial Sales Tax Act (“PSTA”) to require marketplace facilitators and operators of online accommodation platforms to register and collect Saskatchewan’s Provincial Sales Tax. The changes, which were announced on June 15th, are retroactive…
On March 25, 2020, the Ontario government released a one-year economic and fiscal update to respond to the COVID-19 public health crisis, in place of a full budget (see publication here). The update introduced the following tax measures designed…
In response to the ongoing COVID-19 pandemic, the BC government has declared a state of emergency. The Province has taken several steps to address the challenges that the pandemic presents.[1]
Both filing deadlines and payment deadlines for:
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In White v The Queen[1], the Tax Court allowed Mrs. White’s appeal, holding that the deposits of funds by Mr. White, a “tax debtor”, into a joint bank account held by him and Mrs. White (the “Joint Bank Account”) did…
Quebec expanded its sales tax registration requirements last year to require sellers that are not resident in the Province to register and collect Quebec’s sales tax if their sales made to Quebec consumers in the last year were CAD $30,000…
Several weeks ago the Vancouver city council passed a motion instructing its staff to develop a plan that would “improve the fairness and effectiveness of the Empty Homes Tax [or EHT]…”. This would require a review of “the fairness and…
Taxes on residential realty in and around Greater Vancouver have been steadily proliferating over the past few years: first the provincial Foreign Buyer Tax (2016), then the municipal Vacancy Tax (2017) and, most recently, the provincial Speculation Tax (2018). All…
Last week the BC government tabled Bill 45, which seeks to implement the province’s new Speculation and Vacancy Tax. A careful review of the Bill suggests that it is overreaching and lacking in taxpayer fairness. Critical aspects of the…