To encourage investment by businesses in computer systems and related peripherals, the Income Tax Regulations were amended on May 13, 2009 to add new Class 52 to Schedule II with a 100-per-cent tax depreciation rate for eligible computers and software acquired after January 27, 2009 and before February 2011.
Visit the CRA web site for more [...]

Canada Revenue Agency
Bulletin B-103: Place of Supply Rules for Determining Whether a Supply is Made in a Province.
The Tax Detective
We also recommend checking out Eileen Reppenhagen’s web site, the Tax Detective. Eileen’s site includes links to a wealth of bulletins, articles and other information related to HST.
Fraser Institute – Countering the Myths Surrounding HST
The Fraser [...]

Administrative Policy Changes for Taxable Employment Benefits to reduce a number of administrative difficulties and increase fairness include:

Overtime Meals and Allowances Provided to Employees
Municipality or Metropolitan Area
Loyalty Programs
Employer Provided Motor Vehicles Required to be Taken Home at Night
Non-cash Gifts and Non-cash Awards
Surface Transit Passes Provided to Family Members of Transit Employees

Read the full article on [...]

CRA has compiled a list of notices and bulletins with regards to GST/HST. The list includes information sheets on transitional rules, along with question and answer bulletins for specific areas of concern.
Download the bulletin list in PDF format from the Curriculum Services Canada web site.

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Will your clients overpay their March 15th instalment payment?  It is important that they don’t, particularly if their income has taken a hit over the past year.  Canadians taxpayers may find that due to employment layoffs or possibly due to their portfolio tanking,  overall income may have taken dropped off.  There may be a bit [...]

Canadians who are high-volume sellers of products on the online eBay marketplace may find themselves being audited by the Canada Revenue Agency beginning this fall.
Revenue Minister Jean-Pierre Blackburn said Thursday anyone who has sold products on the Web site could avoid audits, fines and penalties by voluntarily coming forward and declaring the revenue to the [...]