Tax Alert Archives

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

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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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”…

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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Speculation and Vacancy Tax Declaration Deadline Approaching

The deadline to complete the 2018 Speculation and Vacancy Tax declaration is set for this Sunday, March 31, 2019. All registered owners or co-owners of residential property in affected areas in BC should declare before this deadline using the Declaration…

Prepared by: Zheting Su

Zheting is an associate at the firm’s Vancouver office. Zheting’s practice focuses on all aspects of commodity tax, including the Harmonized Sales Tax (HST), Goods and Services Tax (GST), provincial sales taxes, and customs law. Prior to joining Thorsteinssons, Zheting… more »

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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…

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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Audit of CRA Reveals Inconsistent Treatment of Taxpayers

On November 20, 2018, the Office of the Auditor General of Canada released its 2018 Fall Reports, including a report on the compliance activities of the Canada Revenue Agency.  The Auditor General’s audit focused on whether the CRA consistently…

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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Fall Economic Statement Highlighted by Accelerated Write-offs

On November 21, 2018, the Government of Canada released its 2018 Fall Economic Statement.  The Statement is highlighted by the Government’s intention to allow accelerated tax write-offs for certain types of depreciable property.  The full cost of machinery and…

Prepared by: Tyler Berg

Tyler is an Associate working in the Vancouver office. During his law degree, Tyler participated in the Law Students’ Legal Advice Program and the UBC Law Review, and played intramural ice hockey for the UBC Law Legal Eagles. Tyler also… more »

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Vancouver amends Vacancy Tax Bylaw ahead of mayor-elect’s plans to triple tax rate

Yesterday Vancouver’s municipal council approved amendments to Vacancy Tax By-law No. 11674, which governs the city’s unique 1% tax on certain residential properties. The amendments mainly serve to narrow the exemptions available to homeowners after months of conducting audits.…

Prepared by: Noah Sarna

Noah is a partner practising in the firm’s Toronto and Vancouver offices. Noah’s practice focuses on all aspects of commodity tax, including Goods and Services Tax/Harmonized Sales Tax, provincial sales taxes, property or land transfer taxes and municipal taxation as… more »

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New information collection on Property Transfer Tax returns in British Columbia

The Government of British Columbia recently made a regulation that will require, effective September 17, 2018, certain corporations and trusts that acquire property to disclose additional information on their Property Transfer Tax returns. The new return will require disclosure of…

Prepared by: Jennifer Flood

Jennifer Flood is an associate practicing in the firm’s Vancouver office. Jennifer’s practice focuses on taxpayer representation and tax litigation, including both civil and criminal matters. She advises and represents clients in the course of tax audits, appeals, criminal investigations,… more »

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Taxpayer sentenced to jail for continued non-compliance with court orders requiring him to produce records to the CRA

In a recent Federal Court case, the court sentenced a taxpayer for contempt of court for refusing to comply with a court order requiring the production of records to the CRA. The court imposed a fine of $6,000 and again…

Prepared by: Jennifer Flood

Jennifer Flood is an associate practicing in the firm’s Vancouver office. Jennifer’s practice focuses on taxpayer representation and tax litigation, including both civil and criminal matters. She advises and represents clients in the course of tax audits, appeals, criminal investigations,… more »

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Federal Court of Appeal Rules on GAAR Again

In Fiducie financière Satoma c. Canada, 2018 CAF 74, the Federal Court of Appeal ruled on the General Anti-Avoidance Rule (the “GAAR”) again this year (see our previous Alert re: Oxford Properties). In upholding the Tax Court of Canada’s…

Prepared by: Josh Kumar

Josh’s practice focuses on tax litigation and dispute resolution with the Canada Revenue Agency and Department of Justice, as well as domestic and international tax planning for individuals, trusts and corporations, including estate planning, reorganizations and business structuring. Josh clerked… more »

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