Talukdar v. The King – When Credible Oral Evidence, Not Perfect Records, Determines Entitlement to the GST/HST Rebate for New Housing
Introduction – Intention, Occupancy, and Why Credibility Can Decide a [...]
If a Company Is Revived, Are Former Directors Liable for Unpaid GST Again? Maragos v. The King (2026 TCC 4)
Introduction: Director GST Liability After a Company Is Dissolved and [...]
Sharma v. The King – Tax Court of Canada Upholds GST/HST New Housing Rebate Despite Short Ownership Period
In October 2025, the Tax Court of Canada (TCC) in [...]
Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies to Cost of a Self-Supply Housing
Introduction – Self-Supply, Fair Market Value, and Why Valuation Evidence [...]
How GST Exemptions Work in First Nations’ Commerce: Commentary on Canada v. LBL Holdings Limited (2025 FCA 186)
Overview: Revisiting GST exemptions in Indigenous commerce: lessons from Canada [...]
Gaitanis v. The King – When Intention, Ownership, and “Family Assistance” Are Not Enough to Secure the GST/HST New Housing Rebate
Introduction – Intention, Multiple Purchasers, and the Limits of the [...]
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules GalleryCanada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
Overview of Canada’s New GST/HST Reverse Charge Mechanism for Telecom [...]
Ng v. The King (2025 TCC 172) – Missing a CRA Notice Is Not an Excuse: Tax Court Reinforces Strict Deadlines to GST Objections
A Reassessment Sent to an Old Address Still Triggers the [...]
Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs) GalleryBoylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)
Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)
Introduction – Small-Supplier Timing, Platform Work, and ITC Discipline In [...]
Commercial land developers: Use caution when registering rental buildings as condominiums, as GST/HST may apply: Cautionary tale of Carvest Properties Limited v. The King (2025 TCC 166) GalleryCommercial land developers: Use caution when registering rental buildings as condominiums, as GST/HST may apply: Cautionary tale of Carvest Properties Limited v. The King (2025 TCC 166)
Commercial land developers: Use caution when registering rental buildings as condominiums, as GST/HST may apply: Cautionary tale of Carvest Properties Limited v. The King (2025 TCC 166)
When a Rental Building Registered as a Condominium Triggers the [...]