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  • Article

    Director's Liability For Home Builders

    As we have blogged about here and here, the CRA continues to assess home builders, renovators and others in the residential real estate industry on the basis that their activities may constitute...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    EHT For "Related" Employers - Getting The FULL Exemption Amount

    Employer Health Tax ("EHT") is a part of our overall Indirect Tax practice, and a common EHT question we get is whether two corporations are "associated employers" for the tax.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    A Customs Year-End Review

    We present a year-in-review below, starting quite understandably with a high-point review of the Canada-US Trade War (the "Trade War"), followed by some other major developments that dominated customs in the Canadian context.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Fuel Vendor Registrations In Canada

    Canada's fuel tax and registration landscape involves a patchwork of federal and provincial laws. Depending on the nature of their activities, both resident and non-resident oil and gas companies...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz

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