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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
Environmental Law Considerations When Leasing Space for Childcare Centres
Leasing commercial space for childcare centres in Ontario requires more than just meeting zoning and licensing rules. Tenants must also consider envir...
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Article
Toronto’s Escalating Luxury Land Transfer Tax
Preparing for the April 2026 MLTT Hikes
Explanation of new increases to Land Transfer Tax for Toronto properties over $3 million
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Article
Imputing Income Part VII
Grossing Up for Tax
Special or unusual income tax treatment can lead to income being imputed to a payor by way of grossing up income for support purposes. The seventh art...
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Article
Understanding Bill 60:
Key Changes to Ontario’s Landlord-Tenant Laws
Bill 60 represents a major shift in Ontario’s rental housing laws, reshaping the landlord-tenant relationship with a focus on faster dispute resolutio...
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Article
Know Your Options as an Estate Trustee:
Should You Informally or Formally Pass Accounts?
Duty of An Estate Trustee An Estate Trustee has the responsibility of ascertaining and collecting assets, paying debts and estate expenses, and making...
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Article
Clause Encounters of the Legal Kind
Defining the Client
Discuss the need to clearly identify and define who the "Client" is in a contract. Use the decision SS&C Technologies Canada Corp. v The Bank of New Y...
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Article
Navigating Family Court
What to expect at a Case Conference and Settlement Conference
Starting a family law case can be overwhelming, with so many new terms and processes it can be easy to get lost in the maze of legalese. Your lawyer m...
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Article
What Happens When a Seller Dies Before the Closing Date in a Real Estate Sale?
It’s every homebuyer’s nightmare. You’ve finally found your dream home, signed the paperwork, and started counting down to closing day, only to receiv...
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Article
The Deposit Diaries
What Really Happens When Real Estate Transactions Go Sideways in Ontario
Buying a home should be a very exciting time. You find the one, sign the papers, and start planning where the couch will go. You may even add a proud...
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Article
Who Is Responsible for Snow and Ice Removal in a Residential Tenancy
In the Winter, the likelihood of a slip and fall accident goes up dramatically due to snow and ice accumulation. Whether it is a slippery sidewalk, r...
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Article
Ontario Social Clubs: Countdown to Automatic Dissolution
With the Ontario Not-for-Profit Corporations Act (ONCA) in force since October 19, 2021, non-share capital social clubs were automatically continued u...
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Article
Court Upholds Buyer Rights in Real Estate Dispute
Key Lessons on Contract Termination and Breach
The Ontario Superior Court ruled in favor of the buyers in a dispute with a builder over a townhouse purchase. Although the buyers missed payment dead...
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Article
Ontario Announces Conditional GST/HST Rebate
For New Homes and First-Time Home Buyers only
The Ontario government announced that it will introduce a First Time Home Buyer rebate for pre construction new homes for the 8% provincial portion of...
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Article
Can a Homeowner Claim Ownership of a Parkland?
What the Supreme Court Says About Squatters' Rights and Municipal Parkland.
Adverse possession, commonly known as squatters’ rights, is a legal doctrine that allows a person to acquire ownership of land by using it openly, con...
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Article
Do I really need a lawyer for my separation?
A lawyer can help you avoid costly mistakes and make sure you have an agreement that is clear, enforceable and is tailored to your unique situation. ...
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Article
Will Power Across Borders:
“Why You Need More Than Just One Will”
A multi-jurisdictional Will is your best legal passport when your assets start collecting stamps. Imagine this: You are a dual citizen like I am. You ...
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Article
The Significance of the Final Walkthrough
The final walkthrough in a real estate transaction is a crucial step that takes place just before closing, allowing buyers to confirm the property’s c...
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Article
Competition Act Impacting Commercial Leasing
Exclusive Use Provisions
Can commercial landlords grant a tenant the right to be the exclusive supplier of goods or services at their project?
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Article
Land Transfer Tax in Ontario:
Who Pays, Who Doesn’t, and Who Gets Stuck with the Bill
Land Transfer Tax (“LTT”), Ontario’s way of making sure that when property changes hands, the government still receives a slice of the pie. However, h...
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Article
The Henson Trust: A Clever Estate Planning Tool with a Heart
Planning the future of a loved one with a disability comes with unique challenges. Families wish to provide financial security, but direct inheritance...
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