S%M3qN

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So far S%M3qN has created 64 blog entries.

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

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

S%M3qN2024-07-03T17:26:27-04:00July 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
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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

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

S%M3qN2024-07-03T15:09:54-04:00July 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?
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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|

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

GST, housing, HST, Self supply rules

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 [...]

S%M3qN2024-05-16T12:34:09-04:00May 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
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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

GST, HST, Input tax credits

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 [...]

S%M3qN2024-02-15T09:34:16-05:00February 15th, 2024|

Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
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Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)

GST, HST

Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)

Hall v. The King (2023 TCC 158) is a Tax [...]

S%M3qN2024-01-16T15:09:44-05:00January 19th, 2024|

Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King
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Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King

GST, HST, Self supply rules

Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King

If a building meets the definition of being substantially renovated [...]

S%M3qN2024-01-16T13:04:46-05:00January 16th, 2024|

Navigating Canadian Taxes in the Metaverse: Businesses Grapple with Possible Taxation in the Virtual World
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Navigating Canadian Taxes in the Metaverse: Businesses Grapple with Possible Taxation in the Virtual World

Cryptocurrency

Navigating Canadian Taxes in the Metaverse: Businesses Grapple with Possible Taxation in the Virtual World

The rise of innovations in the metaverse is generating widespread [...]

S%M3qN2023-12-06T10:58:41-05:00December 6th, 2023|

How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King
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How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King

GST, housing, HST

How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King

Introduction: New Housing GST/HST Rebate Under subsection 254(2) of the [...]

S%M3qN2023-10-17T15:19:40-04:00October 17th, 2023|

Warning for Canadian Businesses: The CRA Is Not Sympathetic to Victims of GST/HST Tax Fraud; The Onus Is on Canadian Taxpayers to Protect Their Businesses from VAT Fraud
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Warning for Canadian Businesses: The CRA Is Not Sympathetic to Victims of GST/HST Tax Fraud; The Onus Is on Canadian Taxpayers to Protect Their Businesses from VAT Fraud

Tax fraud

Warning for Canadian Businesses: The CRA Is Not Sympathetic to Victims of GST/HST Tax Fraud; The Onus Is on Canadian Taxpayers to Protect Their Businesses from VAT Fraud

Introduction: GST/HST Fraud in Canada GST/HST fraud is a significant [...]

S%M3qN2023-10-17T15:37:47-04:00May 18th, 2023|