Article & Tips

Soulliere v The Queen: Director’s Liability for Unpaid Taxes

August 1st, 2022|Case, corporate taxation, GST, HST|

What is Director’s Tax Liability? The Tax Court of Canada has recently decided a case regarding director’s liability for unremitted GST/HST returns. Generally, a director [...]

Director Hit with Vicarious Tax Liability Because She Couldn’t Prove that a Written Resignation was Sent to the Corporation: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis

July 29th, 2022|Case, corporate taxation, GST, HST|

Introduction: Vicarious Tax Liability for Directors & Proof of Resignation Under certain conditions, a director may become personally liable for a corporation’s unremitted net GST/HST [...]

Financial Service as an exempt supply from GST/HST – Guidance from a Canadian Tax Lawyer to Applewood Holdings Inc. v The Queen

February 25th, 2022|GST, Hello|

The GST/HST is a tax that applies to most supplies (sales) of goods and services made in Canada. The term supply means the provision of [...]

A Canadian Tax Lawyer’s Guidance on GST/HST on Shareholder Benefits

December 28th, 2021|Benefits, corporate taxation|

What is a Shareholder Benefit?  Shareholder benefits describe anything of value received by a shareholder from a corporation by virtue of the shareholder’s relationship with [...]

A Canadian Tax Lawyer’s Guide on Bill C-30 Amendment to the Excise Tax Act – GST/HST Implications for Cryptocurrency Transactions

November 29th, 2021|Excise Tax, GST|

Background Information on Bill C-30 On June 29, 2021, Bill C-30, Budget Implementation Act, 2021, No.1, received royal assent. This bill contains amendments to the [...]

Taxable Sale of Real Property by a Non-Registrant and Subsection 257(1) of the Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance

October 14th, 2021|GST, HST, Self supply rules|

Introduction – Section 257 of the Excise Tax Act Where the sale of a real property constitutes a taxable sale for the purposes of the [...]