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...
Underused Housing Tax
If you own residential property in Canada, you may be required to pay the new Underused Housing Tax (UHT) and file an annual return by April 30th or face minimum penalties of...
Ontario Business Registry, Company Key and Ontario Annual Returns
Learn how to obtain a Company Key and file Ontario Annual Returns for your business. The new Ontario Business Registry is up and running! This means that all corporations registered in Ontario...
GST/HST Changes for Digital Commerce
Fair Taxation of Cross-Border Digital Products and Services Foreign-based vendors with no physical presence in Canada currently do not have to charge the GST/HST on sales of digital products or services (i.e.,...