Article & Tips
GST carousel fraud not a fun ride when CRA catches up to you – guidance from a Canadian tax lawyer
New Zealand tax fraudster penalized for GST fraud A New Zealand court has ordered Gisborne farmer John Bracken, the country’s largest tax fraudster, and his [...]
Tax Court of Canada Overturns CRA’s Denial of GST/HST Input Tax Credits: Fiera Foods Company v The King
Introduction – Tax Court of Canada Clarifies CRA Authority to Deny GST/HST Input Tax Credits During a CRA Tax Audit The decision in Fiera Foods [...]
Case comment – Heritage Square Retirement Living Inc. v The King, 2026 TCC 39
CRA denied the taxpayer’s application for GST/HST rebate due to late filing—an $84,000 mistake The taxpayer operated a personal care home in Newfoundland and Labrador [...]
Amex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services GalleryAmex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services
Amex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services
Overview: Federal Court of Appeal Clarifies GST/HST Input Tax Credit Rules for Credit Card Loyalty Programs A recent decision of the Federal Court of Appeal [...]
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 [...]