Article & Tips
Can the CRA Deny Your New Housing Rebate Even If You Actually Used the Property? Yes! A Canadian Tax Lawyer’s Analysis of Goncharova v. The King
Overview: Can the CRA Deny a New Housing Rebate Even If You Actually Used the Property? Background: Why the CRA Denied the New Housing Rebate [...]
2520356 Ontario Corp. v. The King (2026 TCC 161): Gutting a House Without Reconstruction (Contractor Walked Off!) does not Trigger GST/HST Payment, says Tax Court of Canada Gallery2520356 Ontario Corp. v. The King (2026 TCC 161): Gutting a House Without Reconstruction (Contractor Walked Off!) does not Trigger GST/HST Payment, says Tax Court of Canada
2520356 Ontario Corp. v. The King (2026 TCC 161): Gutting a House Without Reconstruction (Contractor Walked Off!) does not Trigger GST/HST Payment, says Tax Court of Canada
Overview: A GST/HST “Builder” Case That Skipped the First Question On September 1, 2026, the Tax Court of Canada released its reasons in 2520356 Ontario [...]
When Foreign Invoices Trigger a Hidden GST Bill: Section 218 Self-Assessment, Explained in English
Canadian businesses that buy services or intangible property from suppliers outside Canada often assume that if the foreign supplier does not charge GST/HST, none is [...]
Salehi v The King : When Building and Selling a Toronto Home Defines You as a Builder with HST Owing
Contents Overview: What Salehi v The King Means If You Built, Lived In and Sold Your Own Home Background: The Builder Definition and the Happy [...]
The GST/HST New Housing Rebate in 2026: A Complete Guide to Eligibility, Ontario’s Enhanced Rebate, and How to Avoid Case Law Traps
Overview: Who Qualifies for the GST/HST New Housing Rebate in 2026 If you have signed, or are about to sign, an agreement to buy a [...]
CRA Uses ‘Alternative Methods’ for GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts
CRA Uses ‘Alternative Methods’ for GST/HST Audits including Estimating Business Revenue, Reconstructing Missing Receipts Overview: When Can the CRA Reconstruct GST/HST Sales? What Is an [...]
When CRA Denies New Housing Rebate Claim: Sharma v The King , 2025 TCC 145
Contents: When CRA Denies New Housing Rebate Claim: Sharma v The King, 2025 TCC 145 Overview: What is the New Housing Rebate? Sharma v The [...]
Public Service Bodies Beware: Why Reimbursements for Certain Contractual Employee Benefits May Not Qualify for GST/HST Rebates
Overview: Contractual Employee Benefits Do Not Always Entitle Public Service Bodies to GST/HST Rebates The Federal Court of Appeal's decision in IWK Health Centre v. [...]
When CRA Denies the GST/HST New Housing Rebate: Lessons from Xian v The King, 2026 TCC 122 on Proving a Primary Residence
Contents Overview - What This Case Means for New Home Buyers Claiming the GST/HST New Housing Rebate Background - The Property Purchases and Rebate Claims [...]