Canada has in place now, for the last two years, a comprehensive set of legal reporting requirements for companies with supply chains that may be susceptible to products made through forced labour or child labour.

We had previously written that the Government of Canada ("Canada") was planning to provide a remission process for its retaliatory tariffs here.

The trade relationship between the United States ("US") and Canada received a brief period of reprieve with the recent 30-day postponement of President Trump's blanket tariffs and Canada's retaliatory countermeasures.

When a Canada Revenue Agency (the "CRA") audit concludes and a Proposed Assessment issued, it is presented in a "Statement of Proposed Audit Adjustment". This document outlines the CRA's Assessment.

Federal tax legislation in Canada encourages the construction and renovation of residential homes through a range of tax rebates. However, eligibility for these rebates is not always clear-cut.

For years it was an open question as to whether or not a Canada Revenue Agency auditor owed a duty of care to a taxpayer under audit.

For years it was an open question as to whether or not a Canada Revenue Agency auditor owed a duty of care to a taxpayer under audit.

The Canada Revenue Agency has implemented a significant shift in its audit approach for large businesses, moving from single-year to two-year audit workplans.

The Canada Revenue Agency automatically transfers tax refunds to satisfy outstanding balances in other CRA accounts before issuing payments to taxpayers. This automated set-off process occurs without advance notice, leaving businesses and individuals surprised when expected GST/HST or income tax refunds are redirected to cover debts in different tax programs.

When a person (whether a corporation or natural individual) crosses a border to perform services, Canada and the US have detailed taxing rules, aimed at ensuring that the person entering the other country...

In the Alcohol Industry, as with its heavily-taxed cousins – the tobacco, vaping, and cannabis industries – taxation is all about levying tax on producers at the time of final packaging, or on importers...

Canada's Budget 2025 was launched on November 4th with the energy of a lead balloon. Despite the doom and gloom focus on the continuing deficit financing by the Liberal Government...

The new year brings possible new tax reporting requirements for direct sales platform operators ("Direct Sellers")!

On April 1, 2025, the Province of Nova Scotia is set to decrease their harmonized sales tax ("HST") rate by 1 percentage point, resulting in a HST rate of 14 percent in the province.

A T4A slip is an essential Canadian tax form that businesses must issue to contractors and other self-employed individuals when payments are made for services rendered within Canada.

The Tax Court of Canada has issued a landmark ruling requiring the Canada Revenue Agency to account for all unclaimed Input Tax Credits carried forward from prior reporting periods when reassessing GST/HST returns. This decision in Ontario Tire Stewardship v. The King resolves a long-standing dispute about whether the Minister's obligation to "audit to net tax" extends beyond ITCs from the specific period under review, potentially affecting all Canadian GST registrants facing reassessment.

Canada has implemented multiple layers of surtaxes targeting aluminum products of Chinese origin, with rates reaching 25% under various orders. These measures can apply even when products are shipped through third countries, and when combined with Anti-Dumping and Countervailing duties, total duties can exceed 180% for certain aluminum goods.

The Canadian Border Services Agency (the "CBSA") has released the July 2025 update to its compliance and verification priorities.

While the recent focus in Canada has been on the tariff war between Canada and the US (for example, President Trump's tariffs on certain imported Canadian steel, and Prime Minister Carney's retaliatory surtaxes on same)...

Current US vs. Canada trade tensions may be extending into US Customs & Border Protection ("CBP") audit, review and investigative...