The Federal Court of Appeal ("FCA") has recently confirmed a Tax Court of Canada ("TCC"), ruling that the sale of a property used for short term rentals on Airbnb are subject to Federal GST/HST.

As we blogged on here, CRA has recently taken steps to reverse what was generally understood to have been their historical position on employer eligible ITCs in pension plan situations involving insurance segregated fund...

As we blogged on previously here and here, the surtaxes imposed on certain Chinese goods imported into Canada have the potential to place undue burdens...

Among the most important decisions for GST/HST practitioners in 2025 were two Federal Court rulings dismissing applications by the Canada Revenue Agency (“CRA”) for unnamed persons requirements...

As of May 2025, the Canada Revenue Agency (the "CRA") has begun implementing a significant change in how it communicates with businesses.

As we have blogged here and here, dealing with and appealing Director's Liability Assessments for GST/HST purposes or source withholding purposes on the Income Tax side is generally an uphill battle.

Every so often, decisions from the Tax Court of Canada (the "TCC") and the Federal Court of Appeal (the "FCA") highlight the intricacies of the GST/HST regime – particularly...

Along the same lines as federal initiatives to target the resale of renovated homes held for short periods of time through assessments, which we have blogged about here...

For entrepreneurs, including independent sale contractors ("ISCs") in the Direct Selling industry, understanding the rules around business expense deductibility is essential.

Ontario and British Columbia wineries must navigate a complex dual compliance framework encompassing both provincial liquor regulations and the Federal Excise Act, 2001. Understanding federal licensing requirements, duty obligations, and documentation standards is critical to avoiding unexpected assessments and penalties that can reach 200% of unpaid duty.

On April 10, 2026, the Canada Border Services Agency (“CBSA”) issued a Notice of Initiation of Investigation under the Special Import Measures Act (“SIMA”) in respect of the alleged dumping...

On July 29, 2024, the Canadian International Trade Tribunal (the "CITT") issued a notice that it was beginning an expiry review in respect of thermoelectric containers (coolers) originating...

We recently had a file come across our desk where a Canadian company was trading in Chinese products and marginally manufacturing them for export to the United States (US).

On July 18, 2024, the Canada Border Services Agency ("CBSA") issued a Notice of Conclusion of its investigation in the ongoing Expiry Review of certain Carbon Steel Welded Pipe 1 ("CSWP-1")

On January 13, 2025, the Canadian International Trade Tribunal (the "CITT") announced its Finding in Inquiry NQ-2024-003 (the "Finding") reporting that the dumping of certain hot-rolled deformed...

On January 27, 2025, the Canada Border Services Agency (the "CBSA") issued a notice thatit had concluded an undertaking review in respect of certain sucker rods from three exporting parties...

A Request for Information (RFI) is the Canada Revenue Agency’s (CRA) formal written request for answers and documents which it subsequently uses as the factual foundation of its Audit.

Health Canada appears to be administratively reclassifying Class I Medical Devices as Class II based solely on product claims rather than the established Classification Rules that focus...

A recent Federal Court of Appeal decision illustrates the significant challenges faced by individuals seeking removal from Canada's sanctions lists. The case examines the broad discretionary powers granted to the Minister of Foreign Affairs and the limited grounds available for judicial review when challenging sanctions designations.

Canadian businesses often misunderstand authorization levels within the CRA's My Business Account system, incorrectly assuming that any authorized representative can access...