When it was announced that Canada, the United States and Mexico had reached an agreement to amend the North American Free Trade Agreement (“NAFTA”), one of the important changes was an increase to the de minimis threshold, which is the monetary value of courier shipments that can enter Canada without payment of duties and taxes.

We do not usually post blog posts asking the Government of Canada to change the law.  However, we are doing just that today.  Personal Protective Equipment (known as “PPE”) is taxable in Canada. Face masks, surgical masks,  plastic face shields, protective eyewear used in hospitals, protective gowns and garments used in hospitals, surgical and disposable

The Canada Revenue Agency (“CRA”) has temporarily suspended all activities relating to non-resident goods and services tax (“GST”) and harmonized sales tax (“HST”) accounts. The CRA Non-Resident Tax Services Offices (TSO) are closed.

In the last week, I have had to tell four U.S.-based businesses that the CRA is effectively closed to non-resident businesses and

On March 16, 2020, the Canada Border Services Agency (“CBSA”) issued Customs Notice 20-08 “Imported Goods for Emergency Use in Response to COVID-19”, which discusses the circumstances where customs duty and goods and services tax (“GST”) /harmonized sales tax (“HST”) and excise tax relief will be granted for goods imported into Canada that will

Direct sellers (also known as network sellers) enter the lucrative Canadian market, often without asking questions about whether there are any Canadian laws they should know about. Canadians sign up as independent sales contractors and start to build their sales networks before all questions are asked and answers are received about compliance with Canadian laws. 

We regularly get asked whether the Canada Revenue Agency (“CRA”) can ask for particular documents during the course of a goods and services tax (“GST”) / harmonized sales tax (“HST”) audit or during a GST/HST appeal.  Usually, the question is in the form of a statement “they are not allowed to ask for that”. Our

Non-resident companies doing business in Canada who have registered for Canadian sales taxes often ask us to provide a chart that contains Canada’s sales tax rates. There isn’t a single sales tax rate for all of Canada.  There are differences across the country and non-resident businesses need to ensure that they are following the sales

The Canada Revenue Agency (“CRA”) has recently been auditing doctors and medical practitioners for goods and services tax (“GST”) and harmonized sales tax (“HST”). We have seen a number or re-assessments for amounts paid to doctors and medical practitioners for services that do not or may not qualify as exempt medical services. Doctors and medical