Articles

REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE
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REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE

GST, housing, HST, Rebate

REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE

S%M3qN2022-02-09T10:46:45-05:00December 28th, 2021|GST, housing, HST, Rebate|

INTRODUCTION: WHAT IS THE GST/HST NEW HOUSING REBATE? As the term suggests, the new housing rebate permits an individual to recoup some of the GST [...]

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

Benefits, corporate taxation

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

S%M3qN2022-02-08T18:34:33-05:00December 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 [...]

Gay-Ann Reeves Case Comment
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Gay-Ann Reeves Case Comment

Case, GST, Taxation

Gay-Ann Reeves Case Comment

S%M3qN2022-02-09T10:47:08-05:00December 27th, 2021|Case, GST, Taxation|

Introduction GST/HST New Housing Rebate: Gay-Ann Reeves v The Queen The GST/HST New Housing Rebate is available only if each purchaser who signed the purchase [...]

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

Excise Tax, GST

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

S%M3qN2022-02-08T18:35:40-05:00November 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
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Taxable Sale of Real Property by a Non-Registrant and Subsection 257(1) of the Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance

GST, HST, Self supply rules

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

S%M3qN2021-10-14T14:14:05-04:00October 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 [...]

A Canadian Tax Lawyer’s Perspective on GST/HST and Constructive Importers

S%M3qN2022-02-08T18:35:58-05:00October 6th, 2021|GST, HST, Import|

GST Taxation on Imports and Input Tax Credits Every person required to pay a duty on importing goods into Canada under the Customs Act or [...]

A Canadian Tax Lawyer’s Perspective on Incoterms ® and GST/HST Taxation
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A Canadian Tax Lawyer’s Perspective on Incoterms ® and GST/HST Taxation

GST, HST, Taxation

A Canadian Tax Lawyer’s Perspective on Incoterms ® and GST/HST Taxation

S%M3qN2022-02-09T12:13:33-05:00September 27th, 2021|GST, HST, Taxation|

What are Incoterms®? International commercial terms or Incoterms® are a set of pre-defined, generally accepted terms and related acronyms developed by the International Chamber of [...]

GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide
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GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide

GST, HST, Taxation

GST/HST & Agent Disbursements: Canadian Tax Lawyer’s Guide

S%M3qN2022-02-08T18:36:23-05:00August 27th, 2021|GST, HST, Taxation|

Introduction – Paying GST/HST on Disbursements for Clients In the course of operations, a business may make disbursements to complete work on behalf of a [...]