The latest in tax law

Tax Notes

Government Proposes GST/HST Collection Regime for Online Supplies

December 02, 2020

On November 30, 2020, the Minister of Finance proposed a new registration and collection regime for GST/HST payable in respect of supplies of property and services made through online platforms. The proposed regime is conceptually similar to the QST registration and collection regime enacted by Qu├ębec in 2019 and to some of the piecemeal PST registration and collection rules enacted by various non-participating provinces, although the mechanics of the proposed regime are entirely different.

Tax Notes

Revised Stock Option Rules Released

December 01, 2020

As promised in the Throne Speech, the Government of Canada released a Notice of Ways and Means Motion as part of its Fall Economic Statement on November 30, 2020, which includes detailed legislative proposals relating to the employee stock option deduction.

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