S%M3qN

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So far S%M3qN has created 71 blog entries.

Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)
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Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)

GST, HST

Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)

In March 2025, the Tax Court of Canada delivered its [...]

S%M3qN2025-04-08T12:47:53-04:00April 8th, 2025|

Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb
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Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb

GST, HST

Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb

In March 2025, the Federal Court of Appeal delivered the [...]

S%M3qN2025-04-04T13:15:13-04:00April 4th, 2025|

Builders of Real Property are Liable for GST/HST Tax Payments
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Builders of Real Property are Liable for GST/HST Tax Payments

GST, HST

Builders of Real Property are Liable for GST/HST Tax Payments

The Sale of Real Property is a Taxable Supply, Meaning [...]

S%M3qN2025-01-29T16:57:09-05:00January 29th, 2025|

Deemed Self-assessment After GST/HST Number Cancellation
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Deemed Self-assessment After GST/HST Number Cancellation

GST, HST

Deemed Self-assessment After GST/HST Number Cancellation

When CRA Reassesses a Taxpayer after the Agency Accidentally Cancelled [...]

S%M3qN2024-12-05T11:17:04-05:00December 5th, 2024|

Can CRA Issue an Assessment and Immediately Collect GST/HST? Yes, Even During an Audit
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Can CRA Issue an Assessment and Immediately Collect GST/HST? Yes, Even During an Audit

CRA

Can CRA Issue an Assessment and Immediately Collect GST/HST? Yes, Even During an Audit

The CRA Does Not Need To Wait To Initiate Collections [...]

S%M3qN2024-11-28T10:53:37-05:00November 7th, 2024|

Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale
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Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale

GST, HST

Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale

Author: Kevin Persaud Introduction: The GST/HST Change-In-Use Rule under Subsection [...]

S%M3qN2025-03-05T16:30:33-05:00September 12th, 2024|

Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference
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Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference

GST, HST

Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference

If you sell goods or provide services in Canada, you [...]

S%M3qN2024-08-01T12:29:46-04:00August 1st, 2024|

Canadian Tax Guide for Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations for Commercial Ridesharing and Delivery Services
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Canadian Tax Guide for Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations for Commercial Ridesharing and Delivery Services

Uncategorized

Canadian Tax Guide for Uber, Lyft, UberEats, DoorDash, Grubhub & Postmates Drivers: Income Tax & GST/HST Obligations for Commercial Ridesharing and Delivery Services

Author: Kevin Persaud Introduction: Canadian Tax Rules for Rideshare Drivers [...]

S%M3qN2025-03-05T16:27:16-05:00July 4th, 2024|

Sale of Long-Term Rental Property Results in $80,000 GST/HST Owing Because of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37
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Sale of Long-Term Rental Property Results in $80,000 GST/HST Owing Because of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37

Case

Sale of Long-Term Rental Property Results in $80,000 GST/HST Owing Because of Airbnb Use Before Sale: 1351231 Ontario Inc. v. The King, 2024 TCC 37

Author: Kevin Persaud Introduction: Sale of Real Property as a [...]

S%M3qN2025-03-05T16:26:25-05:00July 3rd, 2024|

Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify for the New Housing Tax Rebate under Subsection 256(2) of the Excise Tax Act?
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Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify for the New Housing Tax Rebate under Subsection 256(2) of the Excise Tax Act?

housing

Case Commentary: Litman v. The King – Does Building Laneway Houses Qualify for the New Housing Tax Rebate under Subsection 256(2) of the Excise Tax Act?

Introduction: Mr. Litman’s Claim for The New Housing Tax Rebate [...]

S%M3qN2024-05-28T13:00:51-04:00May 28th, 2024|