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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
Purchasing a Property Under a Co-ownership Structure: A recently popular and crafty trend to enter into the unfavourable real estate market
The Royal LePage Real Estate Survey (August 2023) In August, Royal LePage compiled a survey of more than 500 respondents which exhibited that Canadian...
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Article
Family Law Limitation Periods for Married Couples
Upon the breakdown of a marriage, spouses are legally entitled to an equalization of net family property which is the equal share of the profits accum...
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Article
Leaving A Short-Term Marriage With Young Children? You Need To Read This Now!
Spouses separating after a brief marriage with young children often wonder if they have an entitlement to spousal support and whether that claim is wo...
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Article
Predatory Lending: Borrowers Beware
Law Society of Ontario v. Harrison, 2023 On June 2, 2023, the Law Society of Ontario (“Society”) temporarily suspended the licence of a Mi...
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Article
The City of Toronto Approves New Housing Taxes and Strategies to Confront its Funding Shortfall
On September 6, 2023, the City of Toronto (“City”) approved a new long-term financial plan outlining multiple new housing-related revenue ...
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Article
Legislation Update: Changes to Encourage Transparency in Real Estate Transactions as of December 1, 2023
A Summary of highly anticipated changes to the Trust in
Real Estate Services Act
.
On December 1, 2023, phase 2 of the Trust in Real Estate Services Act (TRESA) will come into force to replace the Real Estate and Business Brokers Ac...
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Article
Monterosso v. Metro Freightliner Hamilton Inc., 2023 ONCA 413
Independent Contractors and their Duty to Mitigate
In the recent decision of Monterosso v. Metro Freightliner Hamilton Inc., 2023 ONCA 413, the Ontario Court of Appeal clarified that fixed-term i...
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Article
Condominiums: The Treatment of Shared Facility and Other Post-Incorporation Agreements
When a Condo is created, numerous other agreements are registered against title to set out how the condo shall be run. Shared Facilities Agreements ar...
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Article
Is Time Really of the Essence in a Real Estate Transaction?
Seller cannot rely on time is of the essence clause to serve as a time limit if there is no time specified.
In contract law, a time is of the essence clause confirms that timely performance is an essential obligation where a time limit is set out. Failure to...
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Article
Senthillmohan v. Senthillmohan – Debt Enforcement by a Third-Party and Joint Tenancy
The recent case of Senthillmohan v. Senthillmohan, 2023 ONCA 280[1] involved a separated husband and wife disputing over the division of their net fam...
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Article
When Monetary Compensation is Not Enough: A Closer Look at Specific Performance in Real Estate Transactions
In cases of breached real estate contracts, the usual remedy for the injured party is to receive damages as compensation. However, an exceptional reme...
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Article
TW v JA
Our client was recently successful – following a seven-day trial in the Superior Court of Justice - in preventing the relocation of his son to N...
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Article
What is the Governing Legislation for Family Law in Ontario?
There is often confusion on what legislation governs and oversees family matters in the province of Ontario. In short, the Divorce Act and the Family ...
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Article
What is a Common Law Relationship and how do Cohabitation Agreements apply to them?
It is a hard topic to discuss with your current partner, but it is a topic that has the ability to protect both parties in the event that the relation...
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Article
Dividing Property when a Marriage ends
In addition to the already difficult situation of separating from your spouse, complications can arise when dividing assets and figuring out who gets ...
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Article
Access rights for Grandparents under Family Law
Do you, as a grandparent, have an independent right to visitation* with your grandchildren? This is a thorny, yet often asked, question. Section 21 of...
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Article
Are you buying or selling a property that has a fuel oil/storage tank?
Defining Fuel Oil Storage Tanks Fuel oil storage tanks are governed under the Technical Standards and Safety Authority (TSSA) which regulates the fuel...
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Article
Recent case law reinforces the importance of a Section 98 Agreement
In Waterloo Standard Condominium Corporation No. 399 v. Lee et al., 2003 ONSC 3807, Ms. Yi Juan Lee and her son, Mr. Tzu Archie Yu, owned a condominiu...
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Article
Virtual Meetings and Electronic Notices: How the
Less Red Tape, Stronger Economy Act
Will Impact Condo Corporations
On June 8, 2023, Bill 91—the Less Red Tape, Stronger Economy Act, 2023—received Royal Assent. Schedule 7 of the Bill introduces several am...
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Article
Condo Rentals 101: A Guide to Short-Term and Long-Term Rentals in 2023
Canada’s rich natural beauty and distinct culture have made it an admired destination for tourists. Toronto, Vancouver, and Montreal are some of...
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