Article & Tips
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 [...]
Taxable Sale of Real Property by a Non-Registrant and Subsection 257(1) of the Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance
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
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
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
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 [...]
Federal Court of Appeal: Aeroplan Promos to CIBC Subject to GST
On May 20, 2021, the Federal Court of Appeal released its much-anticipated decision in CIBC v The Queen, 2021 FCA 96, upholding the ruling of [...]