Canada is known as Hollywood North because many movies and television shows and commercials are filmed in Canada. However, unlike the United States, Canada has a federal sales tax called the goods and services tax (“GST”) and in some provinces harmonized sales tax (“HST”) is imposed. GST/HST is exigible in respect of supplies of services
Directors and Officers Liability for Failure to Obtain an Export Permit
The Government of Canada (in particular Global Affairs Canada) may pursue directors and officers of a corporation who fail to obtain the required export permits, licenses and certifications. Corporations cannot act on their own. Individuals make decisions that cause the corporation to take actions. With respect to exports, individuals take the steps that cause the