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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 [...]
Commercial land developers: Use caution when registering rental buildings as condominiums, as GST/HST may apply: Cautionary tale of Carvest Properties Limited v. The King (2025 TCC 166) GalleryCommercial land developers: Use caution when registering rental buildings as condominiums, as GST/HST may apply: Cautionary tale of Carvest Properties Limited v. The King (2025 TCC 166)
Commercial land developers: Use caution when registering rental buildings as condominiums, as GST/HST may apply: Cautionary tale of Carvest Properties Limited v. The King (2025 TCC 166)
When a Rental Building Registered as a Condominium Triggers the 191(1) vs. 191(3) In Carvest Properties Limited v. The King (2025 TCC 166), the Tax [...]
What Every Landlord Must Know About the Residential Rental Property (RRP) Rebate
Navigating the Residential Rental Property Rebate: A Guide for Landlords To provide affordable housing to Canadians, the federal government offers several programs aimed at incentivizing [...]
FIRST-TIME BUYING A HOME IN CANADA: ESSENTIAL TAX INCENTIVES AND REBATES YOU SHOULD KNOW
Buying Your First Home in Canada? Here's What You Need to Know About Tax Breaks and Rebates First-time home buyers in Canada have access to [...]
Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025
Overview The Canada Revenue Agency (CRA) has announced significant changes to the Voluntary Disclosures Program (VDP) as it applies to GST/HST. The updated rules apply [...]
When is GST/HST payable on vehicle sales? Guidance from a Canadian tax lawyer
When a specified motor vehicle is acquired through a private sale (for instance, from an individual who is not registered for GST/HST purposes), the transaction [...]
Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights
Understanding Statute-Barred Years for GST/HST Returns Taxpayers expect a degree of finality when it comes to the Canada Revenue Agency’s (CRA) authority to reopen previously [...]
Why ‘Primary Residence Intent’ Matters to Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)
GST/HST New Housing Rebate – Why Proving Your Intention to Reside Is Critical The GST/HST New Housing Rebate, as outlined in section 254 of the [...]
How NOT to apply for GST/HST rebate for owner-built homes: Case Commentary on Charleboix v HMK
No rebate for an owner who did not build a home as his primary place of residence In May 2025, the Tax Court of Canada [...]