Posts By: Frank Casciaro

International Tax Evasion

Federal Budget 2017 – International Tax Measures

Posted on 2017 Mar 23 by

The 2017 Federal Budget announced the government’s continuing goal to address base erosion and profit sharing (BEPS) and international tax evasion that was first dealt with in the 2016 Federal Budget. Canada has worked with the Group of 20 (G20) and the Organisation for Economic Cooperation and Development (OECD) to develop recommendations under the BEPS…

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GST/HST

Federal Budget 2017 – GST/HST Tax Changes

Posted on 2017 Mar 23 by

The Federal Budget of March 22, 2017, announced certain changes to the Goods and Services Tax/Harmonized Sales Tax (GST/HST) regarding ride-sharing services and non-resident tourists. Ride-Sharing Services To ensure that ride-sharing businesses are exposed to the same sales tax rules as taxi operators, the definition of a tax business under the Excise Tax Act will…

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Non-Resident Employer Certification 

Posted on 2016 Feb 23 by

  As a follow up to our 2015 blog post, the Canadian Federal Budget introduced measures to streamline the Canadian payroll tax withholding requirements for non-resident employers. The budget introduced an exemption to the Regulation 102 requirement for qualifying non-resident employers on payments made to qualifying non-resident employees who meet the following conditions: Is resident…

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U.S. expats and Obamacare

Posted on 2014 Aug 12 by

If you are a U.S. citizen living in Canada, get ready. Depending on your investment and overall income, you may be required to pay a new U.S. healthcare tax when you file your U.S. income return for the 2013 tax year. A little background: Health care and more specifically how to fund and by extension…

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