Article & Tips
Federal Court on VISA supplying financial services: Tax Guidance
A recent GST/HST Federal Court of Appeal decision will benefit financial institutions In Canadian Imperial Bank of Commerce v Canada, 2021 FCA 10, CIBC (the [...]
Client Saved From $220,000 Improper GST/HST Assessment
Introduction: Rebuilding a Home and the Definition of “Builder” for GST/HST Purposes Under the Excise Tax Act, when an individual purchases a newly built residential [...]
Voluntary GST/HST Registration for Small Suppliers
Introduction – GST/HST Obligations in Canada Section 165 of Canada’s Excise Tax Act imposes GST/HST on “every recipient of a taxable supply made in Canada.” A “taxable supply” [...]
GST/HST Non-Resident Override Rule: Canadian Tax Lawyer’s Analysis
A Canadian Tax Lawyer’s Perspective on the GST/HST Non-Resident Override Rule General Rule for Non-Resident GST/HST Registration GST/HST is sales tax charged on the provision [...]
Objections and Appeals by Specified Persons – GST/HST
Introduction – Objections and Appeals by Specified Persons If your business is subject to a GST/HST audit by the Canada Revenue Agency [...]
Document Forging and Tax Fraud | Rotfleisch & Samulovitch PC
R. v. Scholz — A Canadian Tax Lawyer Analysis of Document Forging and Tax Fraud Introduction – Forging Corporate Documents to Falsely Claim GST/HST Rebates [...]
GST Returns for Self-Employed Sex Workers | David Rotfleisch
Introduction – GST/HST Obligations of Self-Employed Sex Workers in Canada Sex workers provide services ranging from phone-sex operators, erotic dancers, sex-toy makers, [...]
Goods & Services Tax (GST) under the Excise Tax Act | David Rotfleisch
Introduction – Goods and Services Tax & Excise Tax Act Introduced in 1991, the Goods and Services Tax (“GST”) is governed by Part IX [...]
Invoices of Accommodation Schemes | Rotfleisch & Samulovitch PC
GST/HST and Invoices of Accommodation/Convenience Schemes: Canadian Tax Lawyer Analysis Introduction to Input Tax Credits and Invoices of Accommodation Input Tax Credits (ITCs) are [...]