Canada: Advertising, Marketing & Branding

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Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks
Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.
Canada Tax
RS
Rotfleisch & Samulovitch P.C.
Article
Decoding The Competition Bureau's Draft Merger Enforcement Guidelines
The Competition Bureau (the "Bureau") has issued its Proposed Merger Enforcement Guidelines (the "Draft MEGs"). Once finalized, the Draft MEGs will replace the 2011 guidance. They come on the heels of significant amendments to the merger provisions of the Competition Act (the "Act")[1] and provide guidance on the statutory changes in addition to updating the Bureau general analytical approach in merger investigations.
Canada Anti-trust
ML
McMillan LLP
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