Worldwide: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Smith v. The King – Missed The Deadline To Object To A CRA Tax Reassessment? What The Tax Court Requires To Grant An Extension Of Time

When a taxpayer misses the deadline to file a notice of objection to a CRA tax reassessment, the situation often feels irreversible. In practice, however, the law does provide a pathway to correct that mistake — but only if the process is followed precisely.

RS

Rotfleisch & Samulovitch P.C.

Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks

Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

Real property owners in Canada should be aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment) or for commercial purposes (such as renting for business use).

RS

Rotfleisch & Samulovitch P.C.

CRA Real Estate Tax Audits Using MLS Data: Builder Risk, GST/HST Exposure & Audit Defence Strategies In Canada

CRA real estate tax audits have entered a new phase of sophistication, with the Agency increasingly relying on third-party data sources — most notably MLS listings — to identify potential non-compliance.

RS

Rotfleisch & Samulovitch P.C.

Ce Que Les Constructeurs Devraient Savoir : Information Sur Les Remboursements Bonifiés De La TPS/TVH Pour L’achat D’une Habitation

MT

Miller Thomson LLP

Bergevin v. The Queen – Missed A Tax Deadline? Disaster! The Courts Are Very Strict With Procedural Rules

RS

Rotfleisch & Samulovitch P.C.

VAT Refunds In Mexico: What To Expect

GGI Global Alliance

La Colombie-Britannique Étend L’application De La Taxe De Vente Provinciale À D’autres Services Professionnels

MT

Miller Thomson LLP

Ontario Expands Scope Of Buyers Entitled To HST Relief On New Homes

Canada Real Estate

GW

Gowling WLG

What Builders Should Know: Update On GST/HST Rebates For Residential Home Sales

MT

Miller Thomson LLP

British Columbia Expands Provincial Sales Tax To More Professional Services

MT

Miller Thomson LLP

GeTtin' SALTy Episode 74 | Data Centers And The Sales Tax Misnomer

United States Tax

GT

Greenberg Traurig, LLP

Tax Objections: What Happens Next?

MK

Millar Kreklewetz

Ontario Announces Enhanced New Housing Rebate: What Builders And Developers Need To Know

Canada Real Estate

TM

Torkin Manes LLP

March 2026: Federal Deadlines That Will Reshape The AI Regulatory Landscape

United States Technology

BB

Baker Botts LLP

We Get Contracting: Episode 2 — Civil Rights Compliance Opens New Path To FCA Claims (Podcast)

United States Government

JL

Jackson Lewis P.C.

For Whom The Discovery Tolls: Your Privacy Notice May Help Time-Bar Website Wiretapping Claims

United States Privacy

FR

Fox Rothschild LLP

Federal Circuit: Priority Document That 'Broadly Outlines' Possible Structures Fails To Provide Adequate Written Description Support For Subgenus Of Linkers In Antibody-Drug Conjugate

United States IP

AG

Akin Gump Strauss Hauer & Feld LLP

Signed, Sealed, But Not Delivered? Don't Wonder About Taxes Under New Postal Service Rules

United States Tax

N

Nossaman LLP

CRA Real Estate Tax Audits Using MLS Data: Builder Risk, GST/HST Exposure & Audit Defence Strategies In Canada

CRA real estate tax audits have entered a new phase of sophistication, with the Agency increasingly relying on third-party data sources — most notably MLS listings — to identify potential non-compliance.

RS

Rotfleisch & Samulovitch P.C.

CRA Information Requests - Shopify 1

Among the most important decisions for GST/HST practitioners in 2025 were two Federal Court rulings dismissing applications by the Canada Revenue Agency (“CRA”) for unnamed persons requirements...

MK

Millar Kreklewetz

CRA Information Requests - Shopify 2

The Federal Court has dismissed a Canada Revenue Agency application for an unnamed persons requirement directed at Shopify, finding that the target group was not sufficiently ascertainable due to ambiguity around persons "associated with" merchant accounts.

MK

Millar Kreklewetz

Washington State 2026 Session: Legislature Repeals And Rolls Back Certain Recently Enacted Taxes

Following adjournment of the 2026 Washington State legislative session on March 12, 2026, Governor Bob Ferguson signed into law several bills that repealed...

United States Tax

BS

Ballard Spahr LLP

Case Comment – Heritage Square Retirement Living Inc. v The King, 2026 TCC 39

RS

Rotfleisch & Samulovitch P.C.

Tax Court Of Canada Overturns CRA’s Denial Of GST/HST Input Tax Credits: Fiera Foods Company v The King

RS

Rotfleisch & Samulovitch P.C.

GST Carousel Fraud Not A Fun Ride When CRA Catches Up To You – Guidance From A Canadian Tax Lawyer

RS

Rotfleisch & Samulovitch P.C.

For Personal Income Tax In Canada, There Is A Fixed Sequence: Non-Refundable Credits First, Followed By Refundable Credits

RS

Rotfleisch & Samulovitch P.C.

Federal Fuel Tax Holiday

MK

Millar Kreklewetz

PST Expansion: What It Means For B.C.’s Real Estate Industry

Canada Real Estate

GW

Gowling WLG

Michigan Treasury Does About-Face On Wholesale Marijuana Tax Issue

United States Cannabis

D

Dykema

2026 Ontario Budget: Enhanced HST Relief On New Homes

Canada Real Estate

AB

Aird & Berlis LLP

GeTtin' SALTy Episode 73 | Washington’s Historic Session: A New Income Tax, A Farewell To The Penny, And What Comes Next (Podcast)

United States Tax

GT

Greenberg Traurig, LLP

Ontario's New HST Rebate: Key Details

OH

Osler, Hoskin & Harcourt LLP

Michigan Treasury Does About-Face On Wholesale Marijuana Tax Issue

Michigan's Department of Treasury has reversed its controversial position on wholesale cannabis tax administration, clarifying that product transferred to retailers before January 1, 2026 will not be subject to the new wholesale tax when resold between retailers. This reversal aligns Treasury guidance with the actual statutory language requiring tax only on the first transfer from wholesaler to retailer.

United States Cannabis

D

Dykema

2026 Ontario Budget: Enhanced HST Relief On New Homes

On March 26, 2026, the Province of Ontario introduced its 2026 Budget, which proposes a temporary enhancement to the provincial portion of the Harmonized Sales...

Canada Real Estate

AB

Aird & Berlis LLP

GeTtin' SALTy Episode 73 | Washington’s Historic Session: A New Income Tax, A Farewell To The Penny, And What Comes Next (Podcast)

In this episode of GeTtin' SALTy, podcast host Nikki Dobay welcomes back Representative April Berg of Washington's 44th District for a deep dive into the 2026 landmark 60-day legislative session in Olympia.

United States Tax

GT

Greenberg Traurig, LLP

Ontario's New HST Rebate: Key Details

Ontario government announced a full HST rebate for new homes up to $1 million, with a maximum rebate of $130,000.

OH

Osler, Hoskin & Harcourt LLP

Three Wealth Transfer Strategies Every Business Owner Needs To Know

United States Wealth Mgt

KM

Katten Muchin Rosenman LLP

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

The Tax Court of Canada decision in Maragos v. The King deals with an important issue in tax law and corporate law: when a person stops being a director of a company for the purpose of personal tax liability.

RS

Rotfleisch & Samulovitch P.C.

Amex Bank Of Canada v. The King (2026 FCA): Federal Court Of Appeal Confirms GST/HST Input Tax Credits Cannot Be Recovered For Credit-Card Loyalty Rewards Programs In Exempt Canadian Financial Services

A recent decision of the Federal Court of Appeal provides significant guidance on the GST/HST treatment of credit-card loyalty rewards programs operated by financial institutions.

RS

Rotfleisch & Samulovitch P.C.

Cayman Captures The SPAC Spotlight

Special Purpose Acquisition Companies (“SPACs”) have resurged in somewhat of a renaissance with SPAC IPOs doubling in 2025 and their value tripling each year since 2024.

Cayman Islands Commercial

SH

Stuarts Law

Washington Updates Paid Family And Medical Leave Premium Split To Align With Federal Tax Guidance

On March 11, 2025, Governor Bob Ferguson signed Second Substitute House Bill 2345 (HB 2345). The new law revises how the Washington Paid Family and Medical Leave...

United States Tax

LM

Littler Mendelson

British Columbia 2026 Budget: Updates To PST

MT

McCarthy Tétrault LLP

Estimative Methods, Statute-barred Years, And The Burden Of Proof: Navigating An Uncertain Legal Landscape

MT

Miller Thomson LLP

De Facto Directors: Beware Of What You Did Not Sign Up For

Canada Commercial

Farris LLP

Perspectives fiscales : Résumé de 2025 et aperçu de 2026

MT

McCarthy Tétrault LLP

Washington Department Of Revenue Announces Temporary Penalty Relief For Businesses Affected By October 2025 Sales Tax Expansion

United States Tax

GT

Greenberg Traurig, LLP

Navigating U.S. Tax And Regulatory Requirements: A Guide For International Companies

United States Tax

MG

MGO CPA LLP

Les commissions de suivi liées aux fonds communs de placement sont assujetties à la TPS/TVH – L'Agence du revenu du Canada revoit sa position

MT

Miller Thomson LLP

Mutual Fund Trailing Commissions Are Subject To GST/HST – Canada Revenue Agency Updates Position

MT

Miller Thomson LLP

Tax Perspectives: Review Of 2025 And 2026 Outlook

MT

McCarthy Tétrault LLP

Les cinq premières décisions liées au domaine fiscal rendues par la CAF en 2026

BC

Blake, Cassels & Graydon LLP

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

RS

Rotfleisch & Samulovitch P.C.

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

RS

Rotfleisch & Samulovitch P.C.

Growing GST Risk For Commercial Builders?

MK

Millar Kreklewetz

How GST/HST Works On Multi-Residential Rental Construction?

GR

Gardiner Roberts LLP

See more

Highlighted Content

Smith v. The King – Missed The Deadline To Object To A CRA Tax Reassessment? What The Tax Court Requires To Grant An Extension Of Time

RS

Rotfleisch & Samulovitch P.C.

Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

RS

Rotfleisch & Samulovitch P.C.

CRA Real Estate Tax Audits Using MLS Data: Builder Risk, GST/HST Exposure & Audit Defence Strategies In Canada

RS

Rotfleisch & Samulovitch P.C.

If A Company Is Revived, Are Former Directors Liable For Unpaid GST Again? Maragos v. The King (2026 TCC 4)

RS

Rotfleisch & Samulovitch P.C.

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies To Cost Of A Self-Supply Housing

RS

Rotfleisch & Samulovitch P.C.

How GST Exemptions Work In First Nations' Commerce: Commentary On Canada v. LBL Holdings Limited (2025 FCA 186)

RS

Rotfleisch & Samulovitch P.C.

What To Do When You Receive A Notice Of Non-Compliance: Advanced Strategies To Comply With A Canadian Tax Audit, Fixing Honest Tax Mistakes, Resolving CRA Audits, And Canadian Crypto Tax Challenges While Avoiding Costly CRA Penalties

RS

Rotfleisch & Samulovitch P.C.

CRA's T4A Reporting Penalties Reinstated In Canadian Trucking Industry: Comprehensive Tax Compliance Guide For Tax Professionals, Entrepreneurs, And Businesses

RS

Rotfleisch & Samulovitch P.C.

Canadian Taxpayers: Here Are The Top 20 Tax Changes For 2025 That You Must Know

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

See more

Webinar – Washington's New Digital Sales Tax (Video)

BB

Beresford Booth

Maryland's Sales Tax On IT And Data Services (Video)

OK

Offit Kurman

A View On The Spring Budget 2024 (Video)

AM

Alvarez & Marsal

Accounting In Mexico And Tax Compliance Requirements (Video)

BL

Biz Latin Hub Group

JONES DAY PRESENTS®: Tax Implications Of Telehealth As Remote Services Become The Norm (Video)

JD

Jones Day

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