Tax Tips and Traps Newsletter – 4th Quarter, 2023

Kenway Mack Slusarchuk Stewart LLP Chartered Professional Accountants is pleased to provide the following income tax commentary.  This commentary does not originate from our office. Our subscription to the commentary allows for us to distribute it to our clients. We hope you find it useful.

In this issue, topics include:

• Tax Tidbits
• CEBA Repayment Deadline Extended: Some Issues
• Enhanced GST Residential Rental Rebate: Increased Incentives
• Enhanced First-Year CCA: Phase-Out After December 31, 2023
• Surcharge To Accept Payment Via Credit Card: GST/HST?
• Businesses Purchasing from Non-Residents: GST/HST?
• Mandatory Disclosure Rules: Increased CRA Disclosures
• Revival of a Corporation: Tax Collection
• Employment Insurance: Misconduct