Article & Tips
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 [...]
Deemed Self-assessment After GST/HST Number Cancellation
When CRA Reassesses a Taxpayer after the Agency Accidentally Cancelled his GST Number When a taxpayer ceases to be a GST/HST registrant, he can face [...]
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
Author: Kevin Persaud 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 [...]