Article & Tips
The GST/HST Implications of Changing the Use of Personal Property – How Subsections 199(3), 200(2), and 200(3) Interact
Introduction: Navigating Property Use Changes Under the Excise Tax Act Registrants under the Excise Tax Act are responsible for collecting and remitting the GST/HST payable [...]
MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’ GalleryMedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’
MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’
Introduction: MedSleep's Processes & the Minister's Assessments MedSleep Inc v The King, 2025 TCC 70 was a case before the Tax Court of Canada that [...]
Case Commentary: Osman v The King – GST/HST New Housing Rebate Claim Denied Due to Lack of Intention to Occupy Property First
Introduction: Claim to New Housing Rebate Denied Osman v The King, 2025 TCC 65 [Osman] involves the New Housing Rebate (the “Rebate”) found in section [...]
House-flippers beware: You are not eligible for GST/HST new housing rebates – Ram v HMK, 2025 TCC 49
Introduction – Self-represented litigant tried to defend a house-flip In March 2025, the Tax Court of Canada delivered the judgment on Aneeta Ram v His [...]
Builders Beware: GST/HST Now Applies on all ‘Assignment Sales’ (Pre-Construction Contracts) – Guidance from a Canadian Tax Lawyer
As of May 7, 2022, changes introduced by the Federal Budget 2022 have amended Part IX of the Excise Tax Act (ETA), significantly impacting assignment [...]
Case Study: How Rotfleisch & Samulovitch helped reduce the tax owed by ON Corp to CRA from $140,000 to $3,000
Brief Situation Overview The taxpayer operates an online store via Shopify that sells all kinds of jerseys to customers in North America, the UK, France [...]
Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule) GalleryCase Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)
Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)
In March 2025, the Tax Court of Canada delivered its judgment on Ayoub v The King, 2025 TCC 48, related to the assessment by the [...]
Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb
In March 2025, the Federal Court of Appeal delivered the judgment on 1351231 Ontario Inc. v The King, 2025 FCA 53, dismissing the appeal by [...]
Builders of Real Property are Liable for GST/HST Tax Payments
The Sale of Real Property is a Taxable Supply, Meaning GST/HST is Payable on Sale Navigating the complexities of the Canadian tax system can be [...]