Article & Tips
Can CRA Issue an Assessment and Immediately Collect GST/HST? Yes, Even During an Audit
The CRA Does Not Need To Wait To Initiate Collections For GST/HST Subsection 315(2) of the Excise Tax Act grants the CRA extensive authority to [...]
Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale
Introduction: The GST/HST Change-In-Use Rule under Subsection 206(2) of Canada’s Excise Tax Act Canada’s Excise Tax Act imposes GST/HST on every “taxable supply made in [...]
Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference
If you sell goods or provide services in Canada, you likely need to register for and charge customers the Goods and Services Tax (GST) or [...]
Canadian Tax Guide for Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations for Commercial Ridesharing and Delivery Services GalleryCanadian Tax Guide for Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations for Commercial Ridesharing and Delivery Services
Canadian Tax Guide for Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations for Commercial Ridesharing and Delivery Services
Introduction: Canadian Tax Rules for Rideshare Drivers & Delivery Drivers The platform economy involves activities facilitated by digital platforms like websites or mobile apps. Two [...]
Sale of Long-Term Rental Property Results in $80,000 GST/HST Owing Because of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37 GallerySale of Long-Term Rental Property Results in $80,000 GST/HST Owing Because of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37
Sale of Long-Term Rental Property Results in $80,000 GST/HST Owing Because of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37
Introduction: Sale of Real Property as a Taxable Supply vs. an Exempt Supply Canada’s Excise Tax Act imposes GST/HST on every “taxable supply made in [...]
Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify for the New Housing Tax Rebate under Subsection 256(2) of the Excise Tax Act? GalleryCase Commentary: Litman v. The King – Does Building Laneway Houses Qualify for the New Housing Tax Rebate under Subsection 256(2) of the Excise Tax Act?
Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify for the New Housing Tax Rebate under Subsection 256(2) of the Excise Tax Act?
Introduction: Mr. Litman’s Claim for The New Housing Tax Rebate Litman v. The King was an appeal before the Tax Court of Canada (Tax Court) [...]
Canadian Residential Real Estate Developers: Beware the Tax Trap of GST/HST Deemed ‘Self-Supply’ Rules
Introduction – The GST/HST Deemed-Self-Supply Rules The GST/HST deemed self-supply rules in Canada’s Excise Tax Act often trigger unanticipated GST/HST consequences for Canadian residential-real-estate developers. [...]
A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA GalleryA Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA
A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA
Introduction: Fiera Foods Company v HMK, 2023 TCC 140 Fiera Foods Company, started in 1987, has been in the business of producing frozen bakery products [...]
Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023) GalleryCase Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Hall v. The King (2023 TCC 158) is a Tax Court of Canada (“Tax Court”) case focused on director's liability under the Income Tax Act [...]