Indirect Tax Talks

Dentons Indirect Tax Talks provides you with everything you need to know on indirect taxes in Canada, from refreshers and helpful reminders of the current rules to updates on changes in legislation.

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Indirect Tax Talks: Real Estate Developers: You might be required to file an Underused Housing Tax Return before November 1, 2023, to avoid penalties

October 20, 2023

If you are a real estate developer who did not sell all of its condominium units as of December 31, 2022, you may be required to file an Underused Housing Tax return (UHT Return) by October 31, 2023, for each condominium unit (that qualifies as a ”residential property”) you owned as of December 31, 2022.

Indirect Tax Talks: Key GST/HST and QST rules for investment limited partnerships

April 19, 2023

A limited partnership whose primary purpose is to invest funds in property consisting primarily of financial instruments, and that is notably represented or promoted as a hedge fund, private equity fund, venture capital fund or other similar collective investment vehicle, is considered an investment limited partnership (ILP) for GST/HST and QST purposes and, as such, is subject to various particular rules.

Indirect Tax Talks: Federal Budget 2023-2024 - New indirect tax measures announced

March 29, 2023

On March 28, 2023, the Deputy Prime Minister and Minister of Finance, the Honourable Chrystia Freeland, tabled the budget for the 2023-2024 fiscal year (Budget).