Article & Tips
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 [...]
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
Author: Kevin Persaud Introduction: Canadian Tax Rules for Rideshare Drivers & Delivery Drivers The platform economy involves activities facilitated by digital platforms like websites or [...]