October 2018 | Volume XXIX | Issue 3
Splitting the Pot: The Federal Government’s Cannabis Taxation Framework
An overview of the taxation of cannabis in Canada, including the excise duty framework that will see the federal and provincial governments share much of the tax revenue generated by legalization, as well as an assessment of the potential effectiveness of this approach.
Friendships Do Not Equate to Agency
A look at Persepolis Contracting Inc. v. R., an interesting case that delves into the legal constructs of agency and the importance of adequately documenting a taxpayer’s position for GST/HST purposes, even when dealing with friends.
British Columbia Employer Health Tax: Coming Soon to Your Company?
As the province moves forward with the implementation of an Employer Health Tax on January 1, 2019, the time for employers in British Columbia to prepare for the new tax is now.