Dans une décision rendue le 6 septembre 2024, la Cour du Québec (la « Cour »), sous la plume de l’honorable Daniel Bourgeois, a statué que la déduction pour créance irrécouvrable dans le calcul de la taxe nette et prévue à...more
On April 16, 2024 (“Budget Day”), the federal government released its annual budget (“Budget 2024”), which includes certain sales and excise tax measures and also confirms the government’s intention to proceed with several...more
On November 21, 2023, the Government of Canada released its Fall Economic Statement (“2023 FES”) which includes certain sales and excise tax measures, including draft legislative proposals to implement long-awaited new...more
On April 7, 2022, the Government of Canada unveiled its 2022 federal budget (“Budget 2022”) and announced certain important commodity tax measures. Budget 2022 includes proposed amendments to past proposals, as well as some...more
4/12/2022
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Cannabis Products ,
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Tax Rates ,
Tax Reform ,
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Wine & Alcohol
On December 6, 2021, the Federal Court of Appeal (“FCA”) affirmed the Federal Court’s decision in Denso Manufacturing Canada Inc. v. Canada (National Revenue), which had dismissed the taxpayers’ application for judicial...more