S%M3qN

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So far S%M3qN has created 69 blog entries.

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

Introduction: The GST/HST Change-In-Use Rule under Subsection 206(2) of Canada’s [...]

2024-09-23T16:21:58-04:00September 12th, 2024|

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

Introduction: Canadian Tax Rules for Rideshare Drivers & Delivery Drivers [...]

2024-07-03T17:26:27-04:00July 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

Introduction: Sale of Real Property as a Taxable Supply vs. [...]

2024-07-03T15:09:54-04:00July 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?

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

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

Canadian Residential Real Estate Developers: Beware the Tax Trap of GST/HST Deemed ‘Self-Supply’ Rules

Introduction – The GST/HST Deemed-Self-Supply Rules The GST/HST deemed self-supply [...]

2024-05-16T12:34:09-04:00May 16th, 2024|

A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA

Introduction: Fiera Foods Company v HMK, 2023 TCC 140 Fiera [...]

2024-02-15T09:34:16-05:00February 15th, 2024|
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