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Your search for ‘Millar Kreklewetz’ returned 322 results

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  • Article

    Cloud Services And Provincial Sales Tax

    It only got a single line in Manitoba's 2025 budget - unlike housing measures that came with charts and headlines - but the new provincial sales tax on cloud services could bring just as much fiscal weight.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    CRA Auditing Condo Assignment Sales

    As we have written here and here, CRA is ALL over the Canadian real estate industry, assessing homebuyers, condo renters and everyone in between for GST/HST...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    CRA Audits Purpose-Built Housing Rebate

When Prime Minister Justin Trudeau's Liberal government announced its new 100% GST rebate for tax paid on the construction of qualifying new rental housing in September 2023...
CanadaTax
Millar Kreklewetz
Millar Kreklewetz
  • Article

    Employer Health Tax: Related Party Rules

    Ontario’s Employer Health Tax Act (the “Act” and the “EHT”) regime contains important associated-employer and related-party rules impacting things like EHT Exemptions and the calculation...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Jurisdiction In Tax Disputes Tricky

    A recent Tax Court of Canada decision illustrates the complex jurisdictional challenges that arise when determining whether tax disputes belong in federal or provincial courts.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    New GST/HST E-Filing Returns: More Detailed Information Now Required!

    As we have previously written about here, the CRA has been modernizing its electronic services.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Paid Too Much GST/HST? Court Of Appeal Confirms The Only Redress Is Through The Excise Tax Act

    In yet another interesting legal battle involving Uber, the Ontario Court of Appeal has confirmed that even when a party overpaid on GST/HST, there is no right to recover that tax from the person...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Special Sales Tax Rules For Direct Sellers

    Sales tax in Canada can be complex – especially in provinces that do not participate in the GST/HST harmonization system. This complexity becomes even more pronounced in industries...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    The Canadian Luxury Items Tax & Rebates

    Canada's "Luxury Tax" implemented under the Select Luxury Items Tax Act ("SLITA") has been a significant development for vendors, importers and buyers of high-priced vehicles, aircraft and vessels.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Provisional Duties On Pea Protein! Dumping & Subsidizing Of Certain Pea Protein From China

    On July 22, 2024, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping and subsidizing in respect of certain pea protein from China.
    ChinaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Safeguard Inquiry: Canned/Frozen Veggies

    On March 16, 2026, the Canadian International Trade Tribunal (“CITT”) issued a Notice of Commencement of Safeguard Inquiry...
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Trump's New Tariffs - Not Hurting Canada?

    Much of the current commentary surrounding the new US tariff measures has overlooked a central point – namely, that broad-based US tariff actions do NOT apply to Canadian-origin goods that properly qualify under CUSMA.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Preliminary Determination: Truck Bodies

    On March 6, 2026, the Canada Border Services Agency ("CBSA") released a notice of its preliminary determination of dumping and subsidizing in respect of truck bodies originating in or exported from the People's Republic of China (the "Subject Goods").
    GlobalInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Made In Canada?

    Canada's packaging and labelling laws are important for anyone selling or importing products for retail, and for consumers wishing to make informed choices about their purchases.
    CanadaFood, Drugs, Healthcare, Life Sciences
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Anti-Dumping Measures On Vietnamese Goods

    Canada has currently imposed eight (8) separate anti-dumping ("AD") and/or countervailing duty ("CVD") orders against products from Vietnam.
    CanadaInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    CRA's Digital Service Transformation: Non-Residents' Access To CRA Electronic Documents

    Over the past several years, the Canada Revenue Agency (the "CRA") has been in the midst of a digital service transformation.
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Objections & Appeals Of CRA Assessments

    After COVID, the CRA seems to be really ramping up its audit activities, both for GST/HST and income tax matters. Once a Notice of Assessment is issued, reversing the CRA's position...
    CanadaTax
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    CITT Preliminary Determination: Concrete Reinforcing Bar From Bulgaria, Thailand & The UAE

    On July 2, 2024, the Canadian International Trade Tribunal (the "CITT") issued a preliminary determination of injury, concluding that there was evidence that the alleged dumping...
    GlobalInternational Law
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Competition Bureau Targets Greenwashing: Government Consulting On Enforcement Of New Greenwashing Laws

    The Competition Bureau (the "Bureau") is asking for public feedback on how the recent Competition Act'greenwashing' amendments should be enforced.
    CanadaEnvironment
    Millar Kreklewetz
    Millar Kreklewetz
  • Article

    Trailing Commissions No Longer Exempt?

    For decades, mutual fund trailing commissions paid by mutual fund managers to licensed dealers — and by dealers to their agents — were generally treated as consideration for an exempt financial...
    CanadaFinance and Banking
    Millar Kreklewetz
    Millar Kreklewetz
  • Showing 41–60 of 322 results

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