Article & Tips
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 [...]
Canada Proposes New GST/HST Rules for Cryptocurrency Mining– Canadian Tax Guidance from a Canadian Tax Lawyer
Introduction – Draft Legislative Proposals Concerning GST/HST Treatment of Cryptocurrency Mining Since 2019, Canada has steadily introduced new GST/HST rules aimed at cryptocurrency. In May [...]
Soulliere v The Queen: Director’s Liability for Unpaid Taxes
What is Director’s Tax Liability? The Tax Court of Canada has recently decided a case regarding director’s liability for unremitted GST/HST returns. Generally, a director [...]
Director Hit with Vicarious Tax Liability Because She Couldn’t Prove that a Written Resignation was Sent to the Corporation: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis GalleryDirector Hit with Vicarious Tax Liability Because She Couldn’t Prove that a Written Resignation was Sent to the Corporation: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Director Hit with Vicarious Tax Liability Because She Couldn’t Prove that a Written Resignation was Sent to the Corporation: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis
Introduction: Vicarious Tax Liability for Directors & Proof of Resignation Under certain conditions, a director may become personally liable for a corporation’s unremitted net GST/HST [...]
Financial Service as an exempt supply from GST/HST – Guidance from a Canadian Tax Lawyer to Applewood Holdings Inc. v The Queen
The GST/HST is a tax that applies to most supplies (sales) of goods and services made in Canada. The term supply means the provision of [...]
REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING 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
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
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
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 [...]