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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
What to expect in a Collaborative Separation
What to expect in the Collaborative Separation. Professional Team, made up of Lawyers, Financial professional and family professional. Client centre...
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Article
Reviving an Ontario Business Corporation
An introduction to the concept of reviving an Ontario business corporation and an overview of the documentation that is required in the process.
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Article
Imputing Income Part VI
Monetary Gifts as Income
When a party receives regular gifts from their parents, the Court may impute the amount of those gifts as income for support purposes. Understanding h...
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Article
Do You Own Abutting Land in Ontario?
Understanding Severance and Title Merger
Owning side-by-side parcels of land can offer great flexibility, but it also comes with legal and practical considerations that many property owners o...
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Article
Ontario Small Claims Court
Limit increasing to $50,000 on October 1, 2025
Starting October 1, 2025, Ontario’s Small Claims Court limit will increase from $35,000 to $50,000, with the minimum appeal amount rising to $5,000. O...
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Article
Legal Remedies Available to Sellers in Failed or Aborted Residential Real Estate Transactions
Legal remedies exist for sellers facing buyer breaches in residential real estate transactions in Ontario. Common breaches include late or unpaid depo...
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Article
Ontario Purchase Money Security Interests: Attractive, But Don’t Just Sit on Them
A Purchase Money Security Interest (PMSI) is a special kind of security interest that gives a creditor rights over specific personal property used as ...
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Article
Importance of Your Closing Date in Real Estate
A smooth real estate transaction in Ontario hinges on a carefully chosen closing date. Avoid scheduling closings on weekends or holidays, as banks and...
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Article
You’ve Been injured in a Motor Vehicle Accident – Now What?
Applying for Accident Benefits
Accidents happen. They are often unavoidable and can occur despite doing everything right. Sometimes you make a mistake or have a momentary lapse in a...
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Article
Look What You Made Me Sign
It's a Love Story, Baby, Just Say Yes...to my marriage contract
Marriage contracts can be a helpful tool for spouses who want to agree on clear expectations for the terms of a potential separation in the future. Bu...
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Article
The Importance of Registering an Option to Purchase on Title to the Property
Peedham v 1000516033 Ontario Ltd.
A recent Court of Appeal decision highlights the importance of registering notice of property interest on title to the property (option to purchase, n...
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Article
Docking Your Plans
How to Keep the Family Cottage from Causing a Family Shipwreck
In Ontario, nothing says “summer” like the family cottage. It is where marshmallows are roasted, attempts at barbecue are made, and where ...
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Article
Interim Occupancy Explained:
How to Prepare for an Interim Occupancy?
An Interim Occupancy Closing Notification advises purchasers of their occupancy date, but the purchaser’s lawyer often only receives necessary documen...
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Article
Estate Planning for Common Law Spouses
Common law spouses have different rights than married spouses when it comes to property and estates. Careful estate planning is important to ensure th...
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Article
Landlords Now Liable for Tenants' Criminal Acts
Ontario’s new “Measures Respecting Premises with Illegal Drug Activity Act, 2025” dramatically increases landlord liability for illegal drug activitie...
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Article
Imputing Income Part V
Diverting Income
The Court can impute income to a payor who appears to be diverting income that would decrease their support obligation. The appearance of diverting in...
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Article
Power of Sale Explained: Key Considerations for Realtors and Homeowner
In real estate, especially during times of financial distress, properties may be sold under a Power of Sale. This legal process allows lenders to reco...
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Article
No Ring, No Rights? Common Law Spouses and Estate Claims
In today’s legal sphere, the concept of a “spouse” has expanded beyond the traditional marriage. More couples are cohabiting in marr...
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Article
A Realtor's Fiduciary Obligation to the Client
A Review of Court Perspectives on Agents Submitting Offers on Properties Their Clients Are Also Interested In
Case Analysis: Zhong v Alan Hu Personal Real Estate Corporation, 2025 BCSC 40 Realtors in Ontario have professional obligations to act in their client...
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Article
Bare trust agreements for couples
In the excitement of purchasing property together, couples often overlook crucial conversations about individual ownership rights. A recent Ontario Co...
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