Canadian Sales Tax Recovery: FAQ
The Canadian Sales Tax system can be a real headache. For this reason, our experts have compiled and answered your most frequently asked questions on Canadian Sales Tax. 1. What are the different sales taxes you pay in Canada? Sales taxes or consumption taxes are government fees levied on taxable goods and services. The different […]
PST Rebate in British Columbia
In order to address the impacts of COVID-19 outbreak on businesses, the BC Government added a temporary rebate program to its directory of COVID incentives and introduced a provincial PST rebate program, which allows the refund (rebate) of PST paid during the period September 17th, 2020 and March 31st, 2022 on qualifying machinery and equipment. Benefits […]
Actively manage your expenses to support your growth
In this webinar our experts present solutions that will help you improve your cash flow and manage your expenses. Watch now!
Risks attached to money transfer when owning tax debt to the CRA
The mechanisms of subsection 160 of the Income Tax Act and subsection 325 of the Excise Tax Act are to be considered with great attention as they may allow the Canada Revenue Agency to recover money for a debt from another person than the indebted taxpayer. To put it another way, when you acquire ownership […]
Québec Sales Tax charged by certain suppliers outside Québec
Our Sales Tax Consultant, Caroline Bii, explains everything you need to know about QST (Québec Sales Tax) charged by certain suppliers outside Quebec and certain operators of specified digital platforms. Examples of questions covered What’s the impact of this tax on companies? What about the GST/HST? How does Leyton help in this regard? And more! […]
Payment of your taxes: Rectifying your errors
In this article, find out the position of the Ontario Superior Court of Justice on the situation of a taxpayer who pays back the taxes he collected to the wrong tax administration. The Ontario Superior Court of Justice issued a judgment on September 8, 2020 in respect of the obligation to pay Ontario’s Retail Sales […]
Study of the constitutionality of the British-Columbia’s “Provincial Sales Tax Act”
The expression “it is all a matter of fact” finds its full meaning in the world of legal litigation, and most notably in the case studies of Fitter and Medelco. While it is certain that the judge’s final decision will always depend on the application of the law to the facts, it is difficult to […]
Impact of GST/HST on legal dispute payments
In everyday business, we understand the implication of GST/HST on our supplies and purchases but there are some unusual situations wherein we need to go back to the law to understand its impact on our business. One such situation which needs to be carefully looked into is disputes arising as a result of a breach […]
Decoding GST: Facilitating financial services
In the current digital era, the use of credit cards/ debit cards is the predominant means used by multiple customers while purchasing goods or services. Owing to this, the merchants procure card payment services from various payment processing centers which enable them in processing the card transactions by virtue of communicating with the card-issuing banks […]
The court holds implied agency relationship to allow an input tax credit
The recent judgment of Lohas Farm Inc. v. the Queen (2019 TCC 197) by the Tax Court of Canada holds significant relevance for companies currently operating or looking forward to operating under the Principal-Agent model. The court upheld the concept of implied agency wherein the test of agency relationship is met in trade practice/ conduct in […]