News and publications

IMPORTANT NOTICE TO BUSINESSES DEALING WITH NON-RESIDENT SUPPLIERS SUCH AS FACEBOOK AND GOOGLE Since 2019, non-resident suppliers that provide services to Quebec consumers must be registered for and collect QST on such services. The federal government passed similar legislation for GST/HST which came in effect on July 1, 2021. Non-resident suppliers who are required to […]

The 2021 Budget proposes a new subsidy: the Canada Recovery Hiring Program (“CRHP”). From June 6, 2021 to November 20, 2021, an eligible entity could claim the CRHP. Up until September 25, 2021, the CRHP is based on the same periods as for the Canada Emergency Wage Subsidy (“CEWS”) and the Canada Emergency Rent Subsidy […]

IMPACT OF QUEBEC’S REQUIRED PLANNING DISCLOSURE REACHES BEYOND THE PROVINCE Quebec’s Bill 42, which became law in September 2020, has broadened the mandatory disclosure rules to cover specified transactions. These include transactions for which the form and substance are the same or very similar to transactions listed in regulations promulgated on March 17, 2021. Revenu Québec has also provided examples of specified […]

As a result of the unprecedented challenges due to COVID-19, the Canada Revenue Agency (CRA) has introduced two methods that are available to employees in order to claim the deduction for home office expenses. Under existing rules, employees are eligible to claim a deduction for home office expenses for the period they worked from home, […]

Under section 160 of the ITA, a transferee of property may be assessed for the tax liability of the transferor to the extent that the FMV of the transferred property exceeds the FMV of the consideration given for the property. Salary payments are generally not subject to section 160, because the recipient has given consideration for the […]

As announced in the 2015-2016 Quebec budget, restrictions on the claiming of input tax refunds (ITR) by large businesses have now been completely eliminated. A person is generally considered a large business for QST purposes throughout a particular fiscal year if the person’s total taxable sales made through a permanent establishment in Canada, including exportations, […]