Tax Alert Archives

COVID-19 Tax Update: Deferral of GST/HST Payments

On March 27, 2020, the federal government announced that GST/HST remittances and customs duty payments will be deferred to June 30, 2020.[1] This follows similar announcements from the Provinces regarding provincial sales taxes.[2]

The extension applies…

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-13, the COVID-19 Emergency Response Act receives royal assent

After speedy passage through the House of Commons and Senate, Bill C-13 received royal assent on March 25, 2020.

Bill C-13 makes amendments to the wide range of federal Acts needed to implement the Department of Finance’s COVID-19 Economic Response…

Prepared by: Vivian Esper

Vivian is an is an associate working out of the Vancouver office of Thorsteinssons LLP. Vivian’s practice focuses on tax dispute resolution with the Canada Revenue Agency and Tax Court of Canada.  Her practice also includes tax planning involving individuals,… more »

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Quebec Finance Minister releases relief measures in response to the COVID-19 pandemic

On March 17 and 18, 2020, Quebec released Information Bulletins 2020-3 and 2020-4 announcing tax relief measures in response to the COVID-19 pandemic. Among the measures is the postponement to June 1, 2020 of the personal income tax return filing…

Prepared by: Vivian Esper

Vivian is an is an associate working out of the Vancouver office of Thorsteinssons LLP. Vivian’s practice focuses on tax dispute resolution with the Canada Revenue Agency and Tax Court of Canada.  Her practice also includes tax planning involving individuals,… more »

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Tax Court of Canada suspends sittings until May 1st, 2020 and extends certain litigation deadlines

Like businesses that have to close in order to combat the spread of the COVID-19 virus, the Chief Justice of the Tax Court of Canada has closed the Court and Registry offices and issued a Practice Direction and Order dated…

Prepared by: Vivian Esper

Vivian is an is an associate working out of the Vancouver office of Thorsteinssons LLP. Vivian’s practice focuses on tax dispute resolution with the Canada Revenue Agency and Tax Court of Canada.  Her practice also includes tax planning involving individuals,… more »

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The CRA releases a list of tax tips for students

On February 11, 2020, the CRA published a list of tax tips aimed at providing students and taxpayers with no or almost no income with useful reminders on benefits and credits they may qualify for.

Prepared by: Julia Ji

Julia Ji is an associate practising in the firm’s Toronto office. Julia’s practice includes corporate tax advisory, tax planning, business structuring and tax litigation. Prior to joining Thorsteinssons, Julia was a certified digital project manager specializing in enterprise information architecture… more »

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B.C. Government Releases 2020 Budget

B.C. government releases Budget 2020.

Prepared by: Julia Ji

Julia Ji is an associate practising in the firm’s Toronto office. Julia’s practice includes corporate tax advisory, tax planning, business structuring and tax litigation. Prior to joining Thorsteinssons, Julia was a certified digital project manager specializing in enterprise information architecture… more »

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Tax Court of Canada issues $300,000 costs award in favour of taxpayer

In Univar Holdco Canada ULC v The Queen, 2020 TCC 15, the Tax Court awarded costs of over $300,000 in favour of the taxpayer, representing approximately 50% of the taxpayer’s legal fees for the appeal, plus disbursements. In light of…

Prepared by: Julia Ji

Julia Ji is an associate practising in the firm’s Toronto office. Julia’s practice includes corporate tax advisory, tax planning, business structuring and tax litigation. Prior to joining Thorsteinssons, Julia was a certified digital project manager specializing in enterprise information architecture… more »

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Taxpayer successful on s. 160 assessment

In reaching the decision, the Tax Court of Canada considered whether the parties to the transaction attempted to place the CRA in “any different position whatsoever as a result of the transfer”. The Court found that they did not.…

Prepared by: Julia Ji

Julia Ji is an associate practising in the firm’s Toronto office. Julia’s practice includes corporate tax advisory, tax planning, business structuring and tax litigation. Prior to joining Thorsteinssons, Julia was a certified digital project manager specializing in enterprise information architecture… more »

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Reminder: Complete Empty Homes Tax Declaration by February 4, 2020

Registered owners of residential property in Vancouver are reminded to complete their 2019 property status declarations by February 4, 2020.  Owners should have already received reminder notices from the City of Vancouver.  Failure to make the declaration will result in…

Prepared by: Alvin Lun

Alvin’s practice focuses on domestic and international tax planning for individuals, trusts, and corporations, as well as representing taxpayers in their disputes with the Canada Revenue Agency. He is fluent in Cantonese and Mandarin Chinese. Prior to joining Thorsteinssons, Alvin… more »

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