Articles

Articles2023-12-19T17:45:04-05:00

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How Section 296(2) Saves Expired GST/HST Input Tax Credits: Why the Ontario Tire Stewardship Case is a Big Win for Businesses

July 21st, 2026|GST, HST|

Overview: GST/HST Input Tax Credits, CRA Assessments, and the Section 296(2) Safeguard The Tax Court of Canada's May 7, 2026 decision in Ontario Tire Stewardship [...]

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

June 24th, 2026|GST, HST|

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

June 23rd, 2026|Benefits|

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

June 22nd, 2026|GST|

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

June 8th, 2026|GST, HST|

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 [...]

Why Tax Court Won’t Reopen GST Appeals Dropped by Mistake: Canadian Tax Lawyer Explains Yi v The King (2026 TCC 82)

June 3rd, 2026|GST, HST|

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

June 2nd, 2026|GST, HST|

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

June 1st, 2026|GST, HST|

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 [...]

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