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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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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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5
Article
The Rise of AI Hallucination in Legal Research
Navigating the Challenges and Implications of AI-Generated Errors in Legal Analysis
AI is rapidly transforming the legal profession, with 42% of professionals anticipating significant change in the next five years, according to Thomso...
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Article
Understanding the Matrimonial Home and Its Equalization in Divorce
The article discusses the legal complexities of dividing the matrimonial home during divorce. The matrimonial home refers to the property where the co...
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Article
Imputing Income Part III
Failure to Provide Income Disclosure
Part III of the "Imputing Income" series explores a support payor's financial disclosure obligations and the potential consequences for failing to pro...
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Article
You've been Warned - Blanket Appraisals
Blanket Appraisals are an arrangement whereby a bank uses the original purchase price of the property to calculate a mortgage ratio rather than using ...
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Article
Selling or Buying Business Assets in Ontario?
Do Not Overlook a WSIB Certificate
This article highlights the significance of a WSIB certificate when selling or buying business assets in Ontario.
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Article
2025 Federal Election - full housing plans now released
Latest update on housing plans from Liberals and Conservatives as of April 10th, 2025
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Article
Imputing Income Part II
Intentional Underemployment/Unemployment
This is the second article in the Imputing Income series. The court may impute income to a parent or spouse when the parent or spouse is intentionally...
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Article
Buying a Cottage
Congratulations! You have decided to buy a cottage. There are some significant issues to consider that are quite different from buying a house in th...
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Article
Imputing Income Part I
A General Overview
Determining a payor's income for support purposes often starts with a review of the T1 Income Tax Return. However, in some cases, an assessment of a p...
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Article
Election Promises and changes to GST/HST on Pre-Construction Homes – March 2025
Quick fire update on a new election promise issued by Mark Carney last night.
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Article
Use of Secondary Will for Shares in a Private Corporation
In some instances, having multiple wills is a very beneficial tool when an individual has shares in a private company.
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Article
Enforceability of Releases Executed by Franchisees, in Favour of Franchisors
Generally, courts are finding that releases executed by franchisees are not enforceable as franchisees cannot waive their rights contained in the AWA...
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Article
Shareholders Agreements and Insolvent Shareholders:
No Discounts Allowed
When a shareholder becomes insolvent, their shares may be sold to maximize creditor recovery, potentially introducing an unknown third-party to the bu...
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Article
Tenant’s Repudiation of Commercial Lease.
Does the Landlord Have a Duty to Mitigate?
A Court of Appeal’s decision released in December, 2024 confirms that a landlord does not have a duty to mitigate when a tenant elects to repudiate a ...
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Article
Joint Decision-Making and Family Violence
How can family violence impact a claim for joint decision-making responsibility?
Joint decision-making responsibility allocates decision-making regarding major decisions for the children to both parents. In 2021, the best interests...
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Article
The Federal Government Announces Deferral to Increase the Inclusion Rate on Capital Gains Tax
Last year I wrote an article on the proposed modifications to the capital gains tax inclusion rate. The full article can be accessed by clicking here....
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Article
The City of Toronto Follows into the Footsteps of Hamilton
By Implementing the Same Bylaw to Hinder Renovictions
Last year I wrote an article on the topic of renovations. The full article can be accessed by clicking here. To Summarize, The City of Hamilton (&ldqu...
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Article
Relocation:
Should We Stay or Should We Go?
This article aims to clarify the relocation process and outlines considerations parents must take into account before taking steps to move with a chil...
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Article
Navigating the Intersection of Rights Arising under the Family Law Act and the Succession Law Reform Act
This article raises two critical issues that intersect with family law and wills and estates law and they are how the Succession Law Reform Act now tr...
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Article
Supreme Court of Canada to Rule on the Novel Family Law Tort of Family Violence
In 2022, Justice Renu Mandhane in Ahluwalia v. Ahluwalia, 2022 ONSC 1303, created the common law tort of family violence, however, on appeal, the Onta...
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