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Sydney B. W. Archibald
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Lawrence Greaves
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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
Sydney B. W. Archibald
Damilola Awoyomi
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
Delzad Kutky
Jahdiel Larraguibel
Avril Lavallee
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
Condo Rules v. Tenant's Rights
Renting out a condominium unit in Ontario can be more complicated than a typical residential tenancy. A condo landlord must deal with both the Residen...
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Article
Ontario 2026 Rent Increase Guideline
Ontario’s 2026 rent increase guideline has been set at 2.1%. For most rent-controlled residential tenancies, this is the maximum rent increase a landl...
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Article
Bad Faith Eviction
How Landlords Can Protect Themselves
An N12 notice can be a legitimate tool where a landlord, qualifying family member, purchaser, or purchaser’s qualifying family member genuinely requir...
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Article
Persistent Late Payment of Rent
When Can a Landlord Use an N8?
Persistent late payment of rent can create real issues for Ontario landlords — even where the tenant eventually catches up. In some cases, a landlord...
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Article
Differentiating between an Assignment Clause and Sub-Leasing Clause in a Commercial Lease
Assignment and sublease provisions are key commercial lease tools that balance tenant flexibility with landlord control. An assignment transfers the l...
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Article
Ontario First Time Home Buyers’ HST Rebate now available
Big news for Ontario first-time home buyers: the Ontario First-Time Home Buyers’ HST Rebate is now available. Eligible buyers of qualifying new or pre...
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Article
What Landlords Should Do When a Tenant Stops Paying Rent
When a tenant stops paying rent, Ontario landlords should act quickly — but carefully. Landlords must follow the proper legal process. Notices must be...
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Article
Selling a Tenanted Property
Guide for Realtors and Landlords
Selling a tenanted property in Ontario can be complex. A tenant does not automatically have to leave because the property is being sold. If vacant pos...
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Article
Exit Strategies for Shareholders Pt 4 - Puts and Calls
What's a Put and who do I Call?
Part 4 of a series of common exit strategies found in shareholders' agreements. This article focuses on put options and call options, including what t...
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Article
Exit Strategies for Shareholders Pt 3 - Tag Alongs and Drag Alongs
What to know before you're forced to sell your shares, or your own sale gets derailed
Part 3 of a series of common exit strategies in shareholder agreements. This article focuses on tag-along and drag-along provisions, including what th...
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Article
Exit Strategies for Shareholders Pt 2 - Buy-Sell Clauses
Shotgun Clauses at a Glance
Part 2 of 5-part series on exit strategies commonly found in shareholder agreements. This article focuses on buy-sell/shotgun clauses, including a sum...
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Article
Dazed and Contracting: Entering into Contracts While Intoxicated
This article discusses the legality behind entering into contracts while intoxicated in Ontario. Since being under the influence of drugs or alcohol (...
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Article
Exit Strategies for Shareholders Pt 1
What Every Business Owner Needs to Know If You're Working With Someone Else
Introduction article to a 5-part series on exit strategies that are commonly found in shareholder agreements that briefly goes over what exit strategi...
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Article
The SCC Creates and Defines New Tort of Intimate Partner Violence
Ahluwalia v. Ahluwalia, 2026 SCC 16
In a landmark decision released on May 15, 2026, the Supreme Court of Canada created a new tort applicable to separating spouses that recognizes vario...
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Article
Condominium Reserve Funds for Beginners
Reserve funds are one of the most important indicators of a condominium’s financial health. When properly funded and supported by regular reserve fund...
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Article
Kunka Estate V. Giasson
Ending the uncertainty on beneficiary designations
In Kunka Estate v Giasson, 2026 ONSC 1842, the Ontario Superior Court of Justice confirmed that beneficiary designations on registered plans, includin...
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Article
When Is Employee-Created Copyright Owned by the Employer?
Ontario Court of Appeal Clarifies “In the Course of Employment”
The Nexus Solutions Inc. v. Krougly, 2026 ONCA 199, the Ontario Court of Appeal confirms that under the Copyright Act, copyright vests in an employer ...
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Article
Personal Indemnities in a Commercial Lease
Indemnity clauses in commercial leases may be mutual or unilateral, with landlords often requiring personal indemnities from corporate tenants to redu...
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Article
Causation in Ontario Personal Injury Claims
A look at proving causation for personal injury claims in Ontario and whether the accident or incident can be determined as the cause of the injury ev...
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Article
Long Term Disability Coverage
Providing information on making a Long Term disability Claim or disputing a denial of your claim
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