Article & Tips
Talukdar v. The King – When Credible Oral Evidence, Not Perfect Records, Determines Entitlement to the GST/HST Rebate for New Housing
Introduction – Intention, Occupancy, and Why Credibility Can Decide a New Housing Rebate Appeal In Talukdar v. The King, 2026 TCC 28, the Tax Court [...]
If a Company Is Revived, Are Former Directors Liable for Unpaid GST Again? Maragos v. The King (2026 TCC 4)
Introduction: Director GST Liability After a Company Is Dissolved and Revived The Tax Court of Canada decision in Maragos v. The King deals with an [...]
Sharma v. The King – Tax Court of Canada Upholds GST/HST New Housing Rebate Despite Short Ownership Period
In October 2025, the Tax Court of Canada (TCC) in Mandeep Sharma v. His Majesty the King, 2025 TCC 145, allowed an appeal by a [...]
Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies to Cost of a Self-Supply Housing
Introduction – Self-Supply, Fair Market Value, and Why Valuation Evidence Often Decides the Case In Caddell v. The King, 2026 TCC 27, the Tax Court [...]
How GST Exemptions Work in First Nations’ Commerce: Commentary on Canada v. LBL Holdings Limited (2025 FCA 186)
Overview: Revisiting GST exemptions in Indigenous commerce: lessons from Canada v. LBL Holdings Limited The Federal Court of Appeal’s decision in Canada v. LBL Holdings [...]
Gaitanis v. The King – When Intention, Ownership, and “Family Assistance” Are Not Enough to Secure the GST/HST New Housing Rebate
Introduction – Intention, Multiple Purchasers, and the Limits of the New Housing Rebate In Gaitanis v. The King, 2025 TCC 186, the Tax Court of [...]
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules GalleryCanada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
Overview of Canada’s New GST/HST Reverse Charge Mechanism for Telecom Fraud Prevention in 2025 The GST/HST reverse charge mechanism introduced in Budget 2025 marks a [...]
Ng v. The King (2025 TCC 172) – Missing a CRA Notice Is Not an Excuse: Tax Court Reinforces Strict Deadlines to GST Objections
A Reassessment Sent to an Old Address Still Triggers the 90-Day Objection Period In Ng v. The King (2025 TCC 172), the Tax Court of [...]
Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs) GalleryBoylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)
Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)
Introduction – Small-Supplier Timing, Platform Work, and ITC Discipline In Boylu v. The King, 2025 TCC 192, the Tax Court of Canada considered a recurring [...]