On June 21, the US Supreme Court issued its much-anticipated opinion in South Dakota v. Wayfair, overturning its 1992 decision, Quill v. North Dakota, which required an out-of-state vendor to have an in-state physical presence in order for a state to impose sales tax compliance burdens. Wayfair is a very significant decision that will affect m
... Read More Late in December 2017, US President Donald Trump signed into law a significant tax reform package that included a dramatic cut to the corporation tax rate from over 35% to 21%. All eyes are now on Ottawa to see how or if Canada will (or should) follow suit. Canada’s economy is invariably tied to the
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