In preparation for a liaison meeting between members of the TEI Canadian Commodity Tax Committee and the British Columbia (BC) Ministry of Finance on June 27, TEI submitted comments on several issues relevant to that province. The comments included a request to treat partnerships as persons for purposes of the provincial sales tax (PST), revise the PST exemption for intercompany transactions, modify the point-of-sale exemption for exported tangible personal property, exempt from the PST BC-based businesses obtaining legal services provided in BC relating to a jurisdiction other than BC, modify the PST exemption as it applies to cannabis producers or the application of PST to cannabis sales to consumers to eliminate double taxation, modify the carbon and motor fuel tax such that it is charged only to unregistered or end users, and add a PST exemption for online marketplace services provided to related parties and First Nations. The comments also requested clarification on the application of the PST to web-based services (including the impact of the Hootsuite decision) and on the new carbon pricing model. Read TEI’s comments here.
Managing Canadian Tax Risk The global tax environment has seen fundamental changes in recent…
Transfer Pricing in Transition Although states experienced significant tax revenue growth during the COVID-19…
The One Big Beautiful Bill Act In July 4, President Donald Trump signed into law the…
Beyond Automation: Why Having a Human in the Loop Is Critical for Sales Tax Compliance The allure of sales tax automation is undeniable. Many companies,…
TEI Holds Third International Tax Student Case Competition TEI held its third International Tax Student Case Competition at…
Natalie Friedman In recounting her education, Natalie Friedman points out that she…