S%M3qN

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So far S%M3qN has created 85 blog entries.

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 [...]

2025-12-23T15:49:52-05:00December 23rd, 2025|

Why ‘Primary Residence Intent’ Matters to Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)

GST/HST New Housing Rebate – Why Proving Your Intention to [...]

2025-09-23T11:21:50-04:00September 23rd, 2025|

The GST/HST Implications of Changing the Use of Personal Property – How Subsections 199(3), 200(2), and 200(3) Interact

Introduction: Navigating Property Use Changes Under the Excise Tax Act [...]

2025-06-26T15:59:05-04:00June 26th, 2025|

MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’

Introduction: MedSleep's Processes & the Minister's Assessments MedSleep Inc v [...]

2025-06-26T15:46:41-04:00June 26th, 2025|
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