As we blogged on here, the threatened Trump and Canadian retaliatory tariffs stand to have a serious impact on Canadian businesses.

The trade war between Canada and the United States ("US") has taken a further turn for the worse. On March 12, 2025, President Trump imposed 25 percent tariffs on Canadian steel and aluminum products.

A couple of recent cases in the Federal Court of Appeal ("FCA"), which saw the taxpayer and importer, respectively...

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.

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

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...

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...

As we have previously written here, the Canada Revenue Agency ("CRA") has significantly expanded its audit activity in the residential real estate sector – particularly targeting homeowners...

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...

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.

As we have previously written about here, the CRA has been modernizing its electronic services.

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...

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...

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...

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.

The supplies of food and beverages that are for human consumption are generally zero-rated for GST/HST purposes in Canada – meaning that a 0% rate of tax applies...

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.

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...

Staffing agencies (as well as Employment Agencies, Temporary Labour, Placement Agencies and other similar entities – "Agencies") play a growing role in connecting businesses with Canadian workers...

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.