Jun

GST/HST Debt and CRA’s Super Priority: Secured Creditors Beware The Federal Court in Canada v. Toronto-Dominion Bank held that Toronto-Dominion Bank (“TD Bank”) must pay the CRA the amount of...

Jul

GST/HST Collection Rules – Update on Deemed Trust The CRA has vast powers under the Excise Tax Act (ETA) to enforce upon a GST/HST tax debt.  And unlike the Income...

Financial Post

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