Article & Tips
BMLex Avocats Inc. v. The King, 2026 CCI 107 – GST/HST Installment Interest Despite a Tax Credit? Tax Court Confirms That Taxpayers Must Provide Clear Instructions to Apply Refund Balances
How the Tax Court of Canada upheld GST/HST installment interest even though the taxpayer had more than $15,000 sitting on account with Revenu Québec—can a [...]
The Complete Guide to the New Canada Groceries and Essentials Benefit (CGEB): Eligibility, Payment Dates, CRA Rules, and Taxpayer Rights
Overview: How the Canada Groceries and Essentials Benefit Replaces the GST/HST Credit The Canada Groceries and Essentials Benefit (CGEB) replaces the GST/HST credit beginning July [...]
Qureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, and GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt to Treat $456,000 Profit as Tax-Free
How the Tax Court of Canada concluded that the sale of a pre-construction condominium generated business income rather than a tax-free principal residence gain—and why [...]
The Condo Flipping Trap: Why Tax Court Confirms 100% of Profits is Business Income Under Canada’s Real Estate Flipping Tax Rules in Qureshi v. The King
Overview: Tax Court of Canada Upholds CRA Real Estate Tax Audit Reassessment on Condo Flip In Qureshi v. The King, the Tax Court of Canada [...]
Fadali v The King, 2026 TCC 86: When a New Home Sale Becomes a GST/HST Problem for the Builder
Overview - Why GST/HST Can Apply to a Newly Built Home Sale In Fadali v The King, 2026 TCC 86, the Tax Court of Canada [...]
Why Tax Court Won’t Reopen GST Appeals Dropped by Mistake: Canadian Tax Lawyer Explains Yi v The King (2026 TCC 82)
Overview — Tax Court Refuses to Reinstate Discontinued GST Appeals In the decision of Yi v The King, the Tax Court of Canada considered whether [...]
GST/HST on Medical Fee-Sharing: Canadian Tax Lawyer Explains Why CRA lost in Tax Court in MedSleep v. The King
Overview: The GST/HST Debate Behind Integrated Healthcare Services The case of MedSleep Inc. v. The King (2025 TCC 70) deals with an important question under [...]
Director Liability for $700,000 of Unremitted GST/HST: A Canadian Tax Lawyer Breaks Down Stevens v. The King
Overview – Director Liability, Why Corporate Resignations Won’t Save Directors, and GST/HST Tax Reassessments In Stevens v. The King, the Tax Court of Canada considered [...]
Real Estate Investors Beware: When GST Exemption on Properties Doesn’t Apply, explains Canadian Tax Lawyer, Moseley v. The King (2026 TCC 59)
Introduction: Why Your Property Plans May Not Save You from GST The case of Moseley v. The King deals with an important issue under Canada’s [...]








