Resources

Useful Links:

• Canada Revenue Agency
• Online GST/HST Registry
• Excise Tax Act (GST/HST Part XI)
• Canada Border Services Agency
• Duties & Tax Personal Exemptions
• Customs Act

Select Published Articles by Simon Thang:

• Rental Investors: The GST Rebate Mixup (new housing and new rental rebates)
• EU VAT Cases and GST “Supply” (fundamental issue of what is a “supply” attracting tax)
• Hint in Budget: More GST/HST on the Digital Economy? (e-commerce and requirement to register for GST/HST)
• Adjustments to GST/HST for Promotional Offers (how GST/HST applies where rebates and other promotions are given)
• Agency, Reimbursements, and GST/HST (the legal concept of agency and when it applies to make reimbursements non-taxable)
• Holding Company ITCs: New CRA Memo (input tax credits claimed by holding companies)
• Crown Unsuccessfully Asserts Solicitor-Client Privilege (solicitor-client privilege in tax disputes)
• The GST/HST Treatment of a Trust as a Separate Legal Person (trusts are “persons” under the GST/HST rules potentially required to charge or pay tax)
• Policy Forum: Impact of Retroactive Legislation on the Litigant (tax rules amended retroactively and effect on tax appeals)
• BEPS and Sales Taxes (international tax developments and implications for Canadian sales taxes)
• Successfully Managing GST/HST and Income Tax Issues in Your Practice (Ontario Bar Association Taxation Section presentation and paper, 2016)
• Commercial Real Estate 2016 (Law Society of Upper Canada presentation and paper)