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Legal Guide

In addition to income, the supply of most goods and services is taxed in Canada. A consumption tax is levied at each of the federal and provincial levels, except in Alberta where no consumption tax is imposed by the province. Moreover, the governments of the Canadian territories (Northwest Territories, Nunavut and Yukon) do not levy a consumption tax. Some provinces have combined their respective provincial sales taxes with the federal tax to create a harmonized sales tax that is administered centrally by the government of Canada. In addition, most provinces levy a tax when land is transferred. In all circumstances, each province has its own regime by which land transfer taxes are levied. This section provides a broad overview of the federal and provincial regimes.

Additional posts from the blog



Canada’s Anti-Spam Law – New Guidance on Offering Apps, Software

by Margot Patterson

CASL also prohibits installing a “computer program” – including an app, widget, software, or other executable data – on a computer system (e.g. computer, device) unless the program is installed with consent and complies with disclosure requirements. The provisions in CASL related to the installation of computer programs will come into force on January 15, 2015.



Environment Canada issues Hydrofluorocarbon reporting requirement

by Nalin Sahni

On April 7, 2014, the Minister of the Environment issued a Notice with respect to hydrofluorocarbons (the “Notice”), pursuant to the Canadian Environmental Protection Act, 1999. The Notice imposes reporting requirements on those who imported, exported, or manufactured certain hydrofluorocarbons (“HFCs”) from 2008 and 2012. A non-exhaustive list of HFCs subject to these reporting requirements can be found in Schedule 1 of the Notice.



“Oh, what a tangled web we weave when first we practice to deceive.”

by Andy Pushalik

In an interesting decision, the Human Rights Tribunal of Ontario has ruled that an employer is not liable for discriminatory and harassing texts sent by a rogue employee to another of its workers.

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