Tax Insights Publications

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Our periodic newsletter, Tax Insights, will keep you up-to-date on a broad range of corporate and personal tax issues.

Tax Insights: South Dakota v. Wayfair – Will remote sellers have to collect US state sales tax?

The Supreme Court of the United States is expected to release its decision on South Dakota v. Wayfair, Inc. before June 30, 2018. The key issue that the court will decide is whether state and local governments will be allowed to require out-of-state online retailers to collect sales and use taxes.

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Tax Insights: New QST registration rules – Implications to asset managers providing services to Quebec residents

The March 27, 2018 Quebec budget proposes to expand the Quebec Sales Tax registration rules to non-residents of Quebec that supply services and incorporeal moveable property (i.e. intangible property) to individuals that reside in Quebec.

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Tax Insights: 2018 Federal budget – GST/HST implications for investment limited partnerships

The February 27, 2018 federal budget proposes to expand the application of the Selected Listed Financial Institution rules to investment limited partnerships effective January 1, 2019. If an election is made, the rules can apply as of January 1, 2018.

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Ruby Lim
Director, PwC Canada
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