Articles and Newsletters

Date                Subject                                                                                                    
December 2011

QST rate increasing to 9.5% as of 2012:  Time to do it all over again!

November 2011

 Harmonized Sales Tax Updates:
- General Considerations
- Large Business
- Financial Services

September 2011  Winding Down of the HST in British Columbia
January 2011  New Filing Requirements for Partnerships in 2011!
January 2011 January 2011 edition of Border Crossing: RSM International's newsletter covering technical developments in taxation around the globe.
December 2010    The New 8.5% QST Rate in 2011: More than a Rate Increase!
December 2010 Supporting Business Use of Automobiles: New Simplified Logbook Option
November 2010 Place of Supply Rules for Tangible Personal Property and Real Property (GST/HST-QST)
September 2010 TD Securities Case: Limited Relief for LLCs
August 2010 August 2010 edition of Border Crossing: electronic newsletter from RSM International covering technical developments in global taxation
August 2010 Federal Proposals to Require Reporting of Aggressive Tax Planning
August 2010 Recapture of Input Tax Credits in Ontario and British Columbia
June 2010

New Electronic Filing Requirements for GST/HST Registrants and QST Registrants

June 2010 The New Harmonized Sales Tax (HST): Are You Ready?
June 2010     2010 Federal Budget Limits Canadian Income Taxes for Non-Residents of Canada
April 2010 CRA Audits of Domestic Trusts
Jan. 2010 Management Fees: A caution
Dec. 2009 Canada-US Anti-Hybrid Rules and Unlimited Liability Corporations
Nov. 2009 Ontario and British Columbia HST Transitional Rules for Harmonization and Income-Splitting
Oct. 2009 Ontario and British Columbia Sales Tax Harmonization -Time to Start Planning
Sept. 2009

Ontario PST Harmonization and the Residential Real Estate Sector

Aug. 2009     Investment Counsel Fees
July 2009 Harmonized Sales Tax - Province of British Columbia
Mar. 2009 Home Renovation Tax Credit
Feb. 2009 Possible Income Tax Deduction for Annuitants of Registered Retirement Income Funds (RRIF)
Jan. 2009 Tax Free Savings Account
Jan. 2009 Treaty Ratification Update
Oct. 2008 New refundable tax credit for the development of e-business in Quebec
Sept. 2008     September 2008 edition of Border Crossing: electronic newsletter from RSM International covering technical developments in global taxation
Dec. 2007 December 2007 edition of Border Crossing: electronic newsletter from RSM International covering technical developments in global taxation.
Dec. 2007 Ontario Economic Outlook and Fiscal Review 2007 Executive Summary (document disponible en anglais seulement)
Dec. 2007 Update: Single Administration of Ontario Corporate Tax
Dec. 2007 GST/HST Rate Reduction announced in the 2007 Federal Economic Statement
Dec. 2007 Ministère des finances du Québec announces new measures to support the manufacturing sector
Nov. 2007

Protocol amending the convention between Canada and the US.

Publication Subscription