Regulation 102 – Withholding on Payments to Non-Residents Employees Regulation 102 of the Income Tax Regulations, under paragraph 153(1)(a) of the Income Tax Act, applies to any person or entity (including non-resident...
Get Ready for CRA Default Online Mail for Businesses
Effective May 12, 2025, CRA has started a phased in approach to transition most business correspondence to online mail as the default method of mail delivery. You will start receiving most of...
Tax relief and support for businesses affected by tariffs
On March 21, 2025, the Government of Canada announced actions to support workers and businesses affected by tariffs. To support businesses, the Canada Revenue Agency (CRA) will: Defer GST/HST remittances and corporate...
Nova Scotia to reduce HST from 15% to 14%
On October 23, 2024, the Government of Nova Scotia announced its intention to decrease the rate of Harmonized Sales Tax (HST) to 14 per cent effective April 1, 2025. Generic transitional rules...