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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
Collaborative Divorce: Neutral Professionals
The benefits of the use of neutral professionals in the collaborative process.
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Article
Toronto’s New Rental Renovation License Bylaw
Follow up on Mira's Jan 2025 article. This article concentrates on Toronto’s efforts to crack down on bad faith evictions and protect tenants from so-...
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Article
Partnerships vs. Joint Ventures at Ontario Law
An overview of the differences between partnerships and JVs at Ontario Law, and a warning that despite the intentions of the joint venturers, the JV c...
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Article
Why a Letter of Intent?
Why Every Share Transaction Should Start with a Letter of Intent
A brief overview of the importance of a well-drafted and thoroughly negotiated LOI drafted with the assistance of counsel.
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Article
Understanding Reunification Therapy
Healing Parent-Child Relationships After Separation
This article provides an exploration of the benefits of reunification therapy for parents and children, explains when it is most appropriate, and prov...
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Article
Important Tarion Update for Builders
Tarion Introduces Unique Home ID and New Warranty Information Sheets
Last month, we shared details about Tarion’s updated Deposit Protection Policy, designed to better inform purchasers of their warranty rights while al...
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Article
Princess Consuela: or why no one ever gets away Scott-free when bad faith is involved
In Scott v Scott, the Ontario Superior Court awarded full indemnity costs to a wife after her ex-husband made unfounded and harmful claims that she ha...
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Article
Tax Me Baby One More Time
Understanding Property Taxes
Let’s be honest, no one throws a party when their property tax bill arrives. It is one of those unavoidable parts of our life journey. A bill th...
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Article
Imputing Income Part IV
Unreasonably Deducting Expenses From Income
A support payor should not assume that their "net income" as it appears on their Income Tax Returns will be considered their income for support purpos...
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Article
I Re-Injured My Back In An Accident
Advice on what to do if you experience an injury to a part of your body that was already injured.
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Article
Tarion's Updated Deposit Protection Policy
Buying a New Home in Ontario? Here's What You Need to Know About Tarion’s Updated Deposit Protection Policy
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Article
The Buyer in Breach
Cancelling Firm Agreements of Purchase and Sale and Potential Consequences
Increasingly, I’ve had buyers or prospective buyers reach out to me about cancelling their firm agreements of purchase and sale with their build...
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Article
What are the Zoning and Insurance Requirements of Additional Dwelling Units
Additional dwelling units are separate self-contained living spaces in a home in existing property lines, that are becoming a common way to address th...
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Article
Buyer Beware: What Buyers Need to Know About Kitec Piping
Kitec plumbing doesn’t have to derail your transaction as long as you handle it’s presence in the right way. For buyers, knowledge is power. For selle...
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Article
Understanding the "Good Working Order" Clause in a Residential Agreement of Purchase and Sale
A "good working order" clause is inserted in Agreements of Purchase and Sale in an effort to protect buyers. The challenge is that "good working order...
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Article
Protect Your Home Renovation: The Importance of Reviewing Construction Contracts with Expert Legal Advisors
A Review of McKenzie-Barnswell v Xpert Credit Control Solutions Inc.
In McKenzie-Barnswell v Xpert Credit Control Solutions Inc., 2025 ONCA 253 (“McKenzie”), Sam Joshi (“S.J” or the “A...
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Article
Understanding Occupancy Fees and Interim Occupancy for New Condo Purchases in Ontario
Purchasers of new condo units in Ontario need to be aware that closing involves a two-part process: Interim Closing (also known as “Occupan...
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Article
Election promise fulfilled GST/HST relief for First Time Home Buyers of Pre-Construction Homes
Follow up to election promises article.
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Article
Extra-Provincial Registrations vs. Licences
An introduction to some of the central distinctions between extra-provincial registrations and extra-provincial licences in Ontario for corporations a...
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Article
Interested in Building/ Purchasing a Modular Home?
Here’s what you need to know in Ontario
What is a Modular Home A modular home is a type of prefabricated home that is built in sections (or modules) in a factory setting and then transporte...
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