Article & Tips
When CRA Denies the GST/HST New Housing Rebate: Lessons from Xian v The King, 2026 TCC 122 on Proving a Primary Residence
Contents Overview - What This Case Means for New Home Buyers Claiming the GST/HST New Housing Rebate Background - The Property Purchases and Rebate Claims [...]
Do You Have to Pay GST When You Build and Sell a House? Does the Evidence Support a Permanent Residence, or a House to Be Sold for Profit?
Overview: You Built Your Dream Home—Why Did the CRA Charge GST? The decision in Braich v. The King (2026 TCC 117) is an important reminder [...]
Zhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties GalleryZhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties
Zhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties
A Canadian tax lawyer's analysis of a Tax Court of Canada decision distinguishing disorganized bookkeeping from a sham, and explaining why mandatory ITC documentation requirements [...]
How Section 296(2) Saves Expired GST/HST Input Tax Credits: Why the Ontario Tire Stewardship Case is a Big Win for Businesses
Overview: GST/HST Input Tax Credits, CRA Assessments, and the Section 296(2) Safeguard The Tax Court of Canada's May 7, 2026 decision in Ontario Tire Stewardship [...]
BMLex Avocats Inc. v. The King, 2026 CCI 107 – GST/HST Installment Interest Despite a Tax Credit? Tax Court Confirms That Taxpayers Must Provide Clear Instructions to Apply Refund Balances GalleryBMLex Avocats Inc. v. The King, 2026 CCI 107 – GST/HST Installment Interest Despite a Tax Credit? Tax Court Confirms That Taxpayers Must Provide Clear Instructions to Apply Refund Balances
BMLex Avocats Inc. v. The King, 2026 CCI 107 – GST/HST Installment Interest Despite a Tax Credit? Tax Court Confirms That Taxpayers Must Provide Clear Instructions to Apply Refund Balances
How the Tax Court of Canada upheld GST/HST installment interest even though the taxpayer had more than $15,000 sitting on account with Revenu Québec—can a [...]
The Complete Guide to the New Canada Groceries and Essentials Benefit (CGEB): Eligibility, Payment Dates, CRA Rules, and Taxpayer Rights
Overview: How the Canada Groceries and Essentials Benefit Replaces the GST/HST Credit The Canada Groceries and Essentials Benefit (CGEB) replaces the GST/HST credit beginning July [...]
Qureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, and GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt to Treat $456,000 Profit as Tax-Free GalleryQureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, and GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt to Treat $456,000 Profit as Tax-Free
Qureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, and GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt to Treat $456,000 Profit as Tax-Free
How the Tax Court of Canada concluded that the sale of a pre-construction condominium generated business income rather than a tax-free principal residence gain—and why [...]
The Condo Flipping Trap: Why Tax Court Confirms 100% of Profits is Business Income Under Canada’s Real Estate Flipping Tax Rules in Qureshi v. The King GalleryThe Condo Flipping Trap: Why Tax Court Confirms 100% of Profits is Business Income Under Canada’s Real Estate Flipping Tax Rules in Qureshi v. The King
The Condo Flipping Trap: Why Tax Court Confirms 100% of Profits is Business Income Under Canada’s Real Estate Flipping Tax Rules in Qureshi v. The King
Overview: Tax Court of Canada Upholds CRA Real Estate Tax Audit Reassessment on Condo Flip In Qureshi v. The King, the Tax Court of Canada [...]
Fadali v The King, 2026 TCC 86: When a New Home Sale Becomes a GST/HST Problem for the Builder
Overview - Why GST/HST Can Apply to a Newly Built Home Sale In Fadali v The King, 2026 TCC 86, the Tax Court of Canada [...]