Article & Tips
Case comment – Heritage Square Retirement Living Inc. v The King, 2026 TCC 39
CRA denied the taxpayer’s application for GST/HST rebate due to late filing—an $84,000 mistake The taxpayer operated a personal care home in Newfoundland and Labrador [...]
Amex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services GalleryAmex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services
Amex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services
Overview: Federal Court of Appeal Clarifies GST/HST Input Tax Credit Rules for Credit Card Loyalty Programs A recent decision of the Federal Court of Appeal [...]
Talukdar v. The King – When Credible Oral Evidence, Not Perfect Records, Determines Entitlement to the GST/HST Rebate for New Housing
Introduction – Intention, Occupancy, and Why Credibility Can Decide a New Housing Rebate Appeal In Talukdar v. The King, 2026 TCC 28, the Tax Court [...]
If a Company Is Revived, Are Former Directors Liable for Unpaid GST Again? Maragos v. The King (2026 TCC 4)
Introduction: Director GST Liability After a Company Is Dissolved and Revived The Tax Court of Canada decision in Maragos v. The King deals with an [...]
Sharma v. The King – Tax Court of Canada Upholds GST/HST New Housing Rebate Despite Short Ownership Period
In October 2025, the Tax Court of Canada (TCC) in Mandeep Sharma v. His Majesty the King, 2025 TCC 145, allowed an appeal by a [...]
Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies to Cost of a Self-Supply Housing
Introduction – Self-Supply, Fair Market Value, and Why Valuation Evidence Often Decides the Case In Caddell v. The King, 2026 TCC 27, the Tax Court [...]
How GST Exemptions Work in First Nations’ Commerce: Commentary on Canada v. LBL Holdings Limited (2025 FCA 186)
Overview: Revisiting GST exemptions in Indigenous commerce: lessons from Canada v. LBL Holdings Limited The Federal Court of Appeal’s decision in Canada v. LBL Holdings [...]
Gaitanis v. The King – When Intention, Ownership, and “Family Assistance” Are Not Enough to Secure the GST/HST New Housing Rebate
Introduction – Intention, Multiple Purchasers, and the Limits of the New Housing Rebate In Gaitanis v. The King, 2025 TCC 186, the Tax Court of [...]
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules GalleryCanada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
Overview of Canada’s New GST/HST Reverse Charge Mechanism for Telecom Fraud Prevention in 2025 The GST/HST reverse charge mechanism introduced in Budget 2025 marks a [...]