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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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15
Article
Powers of Attorney and Medical Assistance in Dying - Common Questions and Concerns
Trigger Warning: This article contains themes and topics that may be upsetting to some individuals. A Power of Attorney for Personal Care is a docume...
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Article
Lost Opportunity Damages
What are the remedies available to an innocent purchaser when the seller is unable to close? Is the purchaser entitled to claim profits that the seller realized 2.5 years later?
A look into Akelius Canada Ltd. v. 2436196 Ontario Inc., et al., 2022 ONCA 259 When one party breaches an agreement of purchase and sale, as occurred ...
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Article
Inclusionary Zoning in Waterloo Region: Update
Waterloo Region to see increased growth, development, and residential high rises
Last year we posted this article, about inclusionary zoning. To recap, inclusionary zoning is a regulatory tool intended to increase the availability ...
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Article
Understanding the Vacant Home Tax
Find our previous article on this topic here. Effective January 1, 2023, the City of Toronto and the City of Ottawa both passed bylaws to introduce a ...
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Article
Who Decides Whether a Child Should be Vaccinated?
Is it the father? The mother? The child? The courts?
A review of O.M.S. v E.J.S, 2023 SKCA 8 (CanLII) The Saskatchewan Court of Appeal has recently ruled that it was in the best interest of the teenager ...
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Article
Legislation Update: New Requirement for Private Corporations Under the Ontario Business Corporations Act
Introduction of the Transparency Register effective Jan 1, 2023
As of January 1, 2023, private corporations incorporated or continued under the Ontario Business Corporations Act (the “OBCA”) are require...
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Article
Ontario Court determines Anticipatory Breach of Contract in Purchaser’s Failure to Successfully Rescind binding Agreement to Purchase a Condominium Unit from a Builder
Section 74 Notice of Recission Invalid on its Face
Last month, the Court of Appeal for Ontario, in Chen v. Brookfield Residential (Ontario) Limited, 2022 ONCA 887, dismissed an appeal related to a...
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Article
Toronto Police Investigating Instances of Real Estate Fraud
What Can Homeowners do to Protect Themselves?
In September we posted this article, discussing efforts in British Columbia to combat money laundering in real estate. Real estate transactions are a ...
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Article
Purchasing a Pre-Construction Condo in Ontario— Interim Occupancy versus Final Closing
When purchasing a pre-construction condominium, as opposed to a resale unit, there are a variety of important differences. Perhaps the most important ...
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Article
ATTENTION PROPERTY OWNERS – 2023 Municipal Budget calls for Property Tax Increase of 5.5%
It is of no surprise that the cost of living has been on the rise. The highlight this week has been the release of the 2023 Municipal Budget. Property...
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Article
January 1, 2023 – An Update to the Prohibition on the Purchase of Residential Property by Non-Canadians Act
Now in force, further details on the Act announced.
April 4th—This Act has been amended. Click here to read our article on these changes. Making headlines this week, the legislation pro...
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Article
The Advantages and Disadvantages of Purchasing Real Estate Using a Holding Company
What is a Holding Company? A holding company is a company that does not carry on business. It sells no goods and provides no services. Instead, it typ...
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Article
Toronto Home Owners: Beware New Vacant Home Tax effective in 2023
Find our most recent article on this topic here. In a further effort to increase the supply of housing, the City of Toronto has announced a new ...
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Article
No Dependents nor Large Assets? Reasons why you still need a Will
Many people who don’t have children, who rent their home, don’t have a car or any other large assets (large being subjective, of course), ...
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Article
Powers of Attorney in Real Estate Transactions
Powers of Attorney for Property ("POAP") can be registered as part of a real estate transaction when an incapable homeowner relies upon their attorney...
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Article
Ontario’s New Housing Supply Action Plan: Bill 23 - The More Homes Built Faster Act
Sweeping legislative and regulatory reforms coming soon
The Province of Ontario is in an ongoing crisis of home unavailability and unaffordability. Among other measures, on October 25, 2022, the Government ...
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Article
Ontario Court of Appeal Weighs in on the Return of a Deposit Under an Agreement of Purchase and Sale
1854329 Ontario Inc. v. Cairo, 2022 ONCA 744 and Relief from Forfeiture
A recent Ontario decision cautions real estate professionals on the importance of due diligence as well as the need to effectively negotiate extension...
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Article
Is Halifax Expropriating a Developers Land? Supreme Court of Canada Orders Trial to Find Out
The law of de facto expropriation and property rights in Canada: A review of Annapolis Group Inc v Halifax Regional Municipality
Annapolis Group (“the Group”) is a Halifax developer. They have owned about 1000 acres of land in the Blue Mountain Birch Cove Lakes area ...
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Article
An Overview of Condominium Conversions: What You Need to Know
Waterloo Region Official Plan, Ayr Meadows Developments and Tenant Rights
Did you know that land owners are able to convert existing buildings into condominiums? For example, a land owner is able to convert their existing re...
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Article
Ontario Backtracks on New Deposit Interest Rules
The Revocation of Ontario Regulation 450/22 regarding Pre-Construction Condominiums
On October 21, 2022, just months before it was set to come into effect, the Province of Ontario revoked Ontario Regulation 450/22 (O. Reg 450/22). The...
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