Tax

  • February 14, 2025

    Feds launch 2025 pre-budget consultations amid tariff uncertainty

    The federal government has launched pre-budget consultations amid the looming threat of the U.S. potentially imposing tariffs on Canadian imports.

  • February 14, 2025

    Federal Court of Appeal rejects ‘commandeering’ intervention in tax appeal, provides guidelines

    The Federal Court of Appeal has dismissed a motion to intervene in an appeal of a Tax Court decision, finding that the proposed intervener sought to introduce a new issue and evidence. Justice David Stratas used the case to discuss the limitations of potential interveners at the appellate level.

  • February 13, 2025

    CBA urges new funding as Federal Court’s massive budget shortfall threatens drastic service cuts

    The Liberal government’s underfunding of the Federal Court could “drastically” reduce service to litigants, its chief justice warns, spurring the Canadian Bar Association (CBA) to call for urgent “off-cycle” federal funding to address the national trial court’s chronic multi-million-dollar budgetary shortfalls.

  • February 13, 2025

    CFIB says small businesses facing cancelled, delayed orders amid Canada-U.S. tariff threat

    According to new data from the Canadian Federation of Independent Businesses (CFIB), almost one in five small and medium-sized businesses (SMEs) are facing delayed or cancelled orders caused by ongoing uncertainty over a potential Canada-U.S. trade war. 

  • February 13, 2025

    Feds confirm carbon rebate for small business will be tax free, but legislation still lacking

    The federal Finance Department has confirmed that the carbon rebate for small businesses will be tax-free — but will not take effect until legislation is amended.

  • February 13, 2025

    Europe’s revenge: They may hit back harder | Hodine Williams

    The imposition of tariffs by the United States on European Union goods has long been a crossroads in transatlantic trade relations. Historically, the U.S. has used tariffs to protect domestic industries, often citing national security or unfair trade practices as justification — yawn. The most notable recent example was the Trump administration’s 2018, decision to impose a 25 per cent tariff on steel and a 10 per cent tariff on aluminium imports from the EU under s. 232 of the Trade Expansion Act of 1962, which allows tariffs for national security reasons. The EU responded swiftly with retaliatory tariffs on iconic American products like alcohol, motorcycles and jeans. But as tensions grow, the question remains: how will the EU respond to U.S. tariffs, and what tools does it have at its disposal?

  • February 12, 2025

    Medical device industry seeks tariffs exemption due to potential impact on healthcare, patients

    Medtech Canada, the national association representing the medical device industry in Canada, is calling on all jurisdictions in Canada to ensure that medical devices are excluded from any retaliatory tariffs or sanctions in response to potential U.S. tariffs.

  • February 12, 2025

    U.S. estate tax under Trump

    What can we expect to happen to U.S. estate tax now that Donald Trump has been inaugurated?

  • February 12, 2025

    The history of U.S.-Canada trade: A tangled tale | Hodine Williams

    Let’s make something clear. From my last article you will by now appreciate that tariffs placed on Canadian goods doesn’t affect the cost of producing Canadian goods or local prices. Canada doesn’t pay the tariffs. Instead, it is paid by persons importing the goods and generally the end users in the United States. The effect is that it makes Canadian good more expensive to Americans and in theory should lower the demand for Canadian goods.

  • February 11, 2025

    CFIB says GST holiday benefited only 5% of small businesses; restaurant industry reports job gains

    The Canadian Federation of Independent Business (CFIB) has concluded that only five per cent of small businesses have seen a sales boost from the GST/HST holiday, as compared to the same period last year. However, industry group Restaurants Canada, citing Statistics Canada data, said the tax break has helped the food service sector reach its highest employment level since the COVID-19 pandemic.

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