Article & Tips
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
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 [...]
Ng v. The King (2025 TCC 172) – Missing a CRA Notice Is Not an Excuse: Tax Court Reinforces Strict Deadlines to GST Objections
A Reassessment Sent to an Old Address Still Triggers the 90-Day Objection Period In Ng v. The King (2025 TCC 172), the Tax Court of [...]
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)
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 [...]








