Article & Tips
Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023) GalleryCase Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
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 GalleryCase Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King
Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King
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
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
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 GalleryWarning 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
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
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
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
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
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 [...]
Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements for Canadian Businesses – Canadian Tax Guidance from a Canadian Tax Lawyer
Introduction – The Canada Revenue Agency Targets Canadian Businesses that Keep Poor Records The Canada Revenue Agency isn’t shy about pursuing a tax audit. But [...]