Article & Tips
When CRA Wrongly Denies Input Tax Credits (ITCs) for Businesses that use Agents: a Canadian GST/HST Tax Trap
ITC Record-Keeping Requirements for Canadian Businesses that Use Agents Agency is a legal relationship whereby one person (the agent) acts in accordance with the directions [...]
Canada Revenue Agency (CRA) Requires Written Indication to Claim Input Tax Credits (ITCs) on Rebates from Manufacturers, Distributors
Many distributors and manufacturers provide their customers or third-party purchasers rebates on their products or services. When a GST/HST registrant pays a rebate with respect [...]
Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not
Introduction – Proposed Amendments to GST/HST Rules for Cryptocurrency Mining In February 2022, Canada’s Department of Finance released draft GST/HST legislation covering cryptocurrency mining. The [...]
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 [...]