Article & Tips

A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA

February 15th, 2024|GST, HST, Input tax credits|

Introduction: Fiera Foods Company v HMK, 2023 TCC 140 Fiera Foods Company, started in 1987, has been in the business of producing frozen bakery products [...]

Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)

January 19th, 2024|GST, HST|

Hall v. The King (2023 TCC 158) is a Tax Court of Canada (“Tax Court”) case focused on director's liability under the Income Tax Act [...]

Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King

January 16th, 2024|GST, HST, Self supply rules|

If a building meets the definition of being substantially renovated under subsection 123(1) of the Excise Tax Act, and is part of a residential complex, [...]

Navigating Canadian Taxes in the Metaverse: Businesses Grapple with Possible Taxation in the Virtual World

December 6th, 2023|Cryptocurrency|

The rise of innovations in the metaverse is generating widespread excitement across various realms of life. In the midst of this transformative wave, tax law [...]

How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King

October 17th, 2023|GST, housing, HST|

Introduction: New Housing GST/HST Rebate Under subsection 254(2) of the Excise Tax Act (“Tax Act”) homeowners can claim a new housing rebate. Using this rebate [...]

Warning for Canadian Businesses: The CRA Is Not Sympathetic to Victims of GST/HST Tax Fraud; The Onus Is on Canadian Taxpayers to Protect Their Businesses from VAT Fraud

May 18th, 2023|Tax fraud|

Introduction: GST/HST Fraud in Canada GST/HST fraud is a significant problem in Canada. It is estimated that the Canada Revenue Agency (CRA) loses billions of [...]

When CRA Wrongly Denies Input Tax Credits (ITCs) for Businesses that use Agents: a Canadian GST/HST Tax Trap

March 8th, 2023|CRA, GST, HST, Input tax credits|

ITC Record-Keeping Requirements for Canadian Businesses that Use Agents Agency is a legal relationship whereby one person (the agent) acts in accordance with the directions [...]

Canada Revenue Agency (CRA) Requires Written Indication to Claim Input Tax Credits (ITCs) on Rebates from Manufacturers, Distributors

March 1st, 2023|CRA, Input tax credits|

Many distributors and manufacturers provide their customers or third-party purchasers rebates on their products or services. When a GST/HST registrant pays a rebate with respect [...]

Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not

January 12th, 2023|Cryptocurrency, GST, HST|

Introduction – Proposed Amendments to GST/HST Rules for Cryptocurrency Mining In February 2022, Canada’s Department of Finance released draft GST/HST legislation covering cryptocurrency mining. The [...]

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