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Canadian Tax Guide for Foreign Businesses
I. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL INCOME TAX?
II. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL INCOME TAXES?
III. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL SALES TAX (GST)?
IV. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL SALES TAXES?
V. WHEN AND HOW DO I REGISTER FOR CANADIAN TAX PURPOSES?
VI. WHAT ARE MY CUSTOMERS’ OBLIGATIONS TO WITHHOLD INCOME TAX?
VII. TAX RATES
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中文服务
中文服务
Languages Spoken
Contact Us
Payments
About
Why SorbaraLaw
Contact Us
中文服务
免费移民评估
律师团队
人才招聘
Our Team
Victory Adeosun
Sydney B. W. Archibald
Jide Babalola
Ryan C. Baker
Jennifer Black
Stephanie Cox
Raman De Souza
Elikem Deley
Alexander J Friedl
Lawrence Greaves
Mark D. Hazlett
Justin Heimpel
Nathan Henderson
Emily Hives
Ashley Hizo
Jonathan Hureau
Apeksha Jain
Jacquelyn Johnson
Gary Keller
Michael C. Kelly
Camdin Kingsbury
Jennifer M. Krotz
Jahdiel Larraguibel
Susan Liu
Cristina MacKenzie
Slonee Malhotra
Mirjana (Mira) Markovic
Clarke L. Melville
Greg Murdoch
Ronald Nightingale
Ridhima Pathak
James Peluch
Carolina Recinos
Michelle M. Rozanski
Danielle Sawh
Mark Schumacher
Puneet Shroff
Samuel Sorbara
Kevin Souch
L. Cheryl Stelzer
David Young
Business Clients
Commercial
Commercial Litigation
Commercial Real Estate
Construction
Corporate
Employment Law for the Employer
Franchise Law
Immigration
Municipal, Land Use & Development
Tax
Technology Law
Personal Clients
Employment Law for Employees
Family
Mediation
Collaborative
Personal Injury
Residential Real Estate
Wills, Estates, Trusts, & Elder Law
Sectors
Condominiums
Information Technology
Resources
News
Knowledge Centre
Canadian Tax Guide for Foreign Businesses
I. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL INCOME TAX?
II. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL INCOME TAXES?
III. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL SALES TAX (GST)?
IV. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL SALES TAXES?
V. WHEN AND HOW DO I REGISTER FOR CANADIAN TAX PURPOSES?
VI. WHAT ARE MY CUSTOMERS’ OBLIGATIONS TO WITHHOLD INCOME TAX?
VII. TAX RATES
Careers
Languages Spoken
Students
Knowledge Centre
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Article
Ontario Expands HST Rebate
What the March 25th announcement means for Pre-Construction Home Buyers
This article a new provincial Rebate that temporarily expands HST relief for both first-time and repeat buyers of new homes signed between April 1, 20...
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Article
Property Rights Acquired Outside the Planning Act
Interaction of Adverse Possession, Prescriptive Easements, and the Land Titles System
The Planning Act generally governs how interests in land can be transferred and conveyed, but it is not the only authority on the matter. Adverse poss...
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Article
Treatment of Inheritance in a Divorce
Inheritance in a Divorce
While inheritances received during the marriage are generally excluded from property division, there are important limitations and exceptions that can...
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Article
2026 Changes to Ontario's Accident Benefits
Highlighting notable changes to the Statutory Accident Benefits system in Ontario on June 1, 2026
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Article
Request to Shorten Time for Landlord-Tenant Board Hearings
Understanding Urgent Hearing Requests
Urgent LTB hearings are possible through a Request to Shorten Time, but they are granted only in exceptional circumstances. Success depends on demonst...
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Article
Landlord L1 Applications: Improved Timelines for Non-Payment of Rent
Landlord L1 applications for non-payment of rent are technical—small errors in an N4 notice or rent calculations can result in dismissal and months of...
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Article
Canada lowering costs for First Time Home Buyers of Pre-Construction Homes
Update on the government finally passing the legislation to implement the new Federal GST/HST Rebate for First Time Home Buyers of pre construction ho...
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Article
Going In-House for Building Services? Plan for Potential ESA Changeover Liability
Changing building service providers or bringing these services in-house in Ontario can trigger specific employment obligations under the Employment St...
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Article
Power of Sale: What Are Your Rights When a Lender Sells Your Home?
Power of Sale, sale price, and homeowner remedies.
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Article
Facing a Power of Sale? Here’s What Homeowners Need to Know About Vacant Possession and Sheriff Evictions in Ontario
Residential Real Estate- Power of Sale, Writs of Possession, and Sheriff Evictions
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Article
Federal or Ontario Incorporation: Which is right for your business?
When deciding whether to incorporate federally under the CBCA or provincially in Ontario under the OBCA, business owners must consider their operation...
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Article
Ice Ice Baby: Keeping Your Cool When Pipes Freeze Before a Home Sale
This article provides an overview of a seller's disclosure requirements to the buyer when pipes burst after signing an Agreement of Purchase and Sale ...
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Article
Imputing Income Part VIII
Beneficiary of a Trust
The Court has authority to impute income to a payor who is a beneficiary under a trust and is or will be receiving income or other benefits from that ...
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Article
Haute Couture Planning
What Valentino can teach us about Trusts, Privacy, and Estate planning
In fashion, Valentino is known for precision and restraint. In estate planning, the same principles apply. This article explores how trusts offer pri...
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Article
The Struggle Is Real: When Financing Falls Apart
Buying real estate can feel a bit like dating—full of excitement, big dreams, and the constant hope that everything works out. But just like in dating...
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Article
The Clock Starts at Drafting
Ontario’s 15-Year Limitation on Negligent Will Drafting
As we head into the New Year, many of us take stock of what matters most, making it an ideal time to review your Will, especially in light of a recent...
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Article
Divorcing in Ontario?
Your Will Didn’t Get the Memo
When it is recommended to change Wills and POA's post divorce.
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Article
Tarion Delayed Closing Compensation:
The Rules, The Limits, and The "Unavoidable" Exceptions
A brief article on the Tarion Delayed Closing Compensation available in certain circumstances for new build/pre construction home buyers.
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Article
When Will a Family Court Protect a Child’s Identity and When Will It Not?
Family court proceedings are generally open to the public. Courtrooms are accessible, and written decisions are often published online. This openness ...
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Article
Quick Tips for Your Next Commercial Real Estate Purchase
Commercial real estate involves properties used for business purposes and can offer strong income and growth potential. Buyers should confirm the sell...
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