S%M3qN

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So far S%M3qN has created 89 blog entries.

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 [...]

2026-01-12T14:51:39-05:00January 12th, 2026|

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 [...]

2026-01-07T11:50:17-05:00January 7th, 2026|

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 [...]

2026-01-07T10:41:14-05:00January 7th, 2026|

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 [...]

2026-01-14T12:05:19-05:00December 30th, 2025|

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|
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