S%M3qN

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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
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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|

When CRA Wrongly Denies Input Tax Credits (ITCs) for Businesses that use Agents: a Canadian GST/HST Tax Trap
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When CRA Wrongly Denies Input Tax Credits (ITCs) for Businesses that use Agents: a Canadian GST/HST Tax Trap

CRA, GST, HST, Input tax credits

When CRA Wrongly Denies Input Tax Credits (ITCs) for Businesses that use Agents: a Canadian GST/HST Tax Trap

ITC Record-Keeping Requirements for Canadian Businesses that Use Agents Agency [...]

S%M3qN2023-10-17T15:40:00-04:00March 8th, 2023|

Canada Revenue Agency (CRA) Requires Written Indication to Claim Input Tax Credits (ITCs) on Rebates from Manufacturers, Distributors
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Canada Revenue Agency (CRA) Requires Written Indication to Claim Input Tax Credits (ITCs) on Rebates from Manufacturers, Distributors

CRA, Input tax credits

Canada Revenue Agency (CRA) Requires Written Indication to Claim Input Tax Credits (ITCs) on Rebates from Manufacturers, Distributors

Many distributors and manufacturers provide their customers or third-party purchasers [...]

S%M3qN2023-06-07T16:29:58-04:00March 1st, 2023|

Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not
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Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not

Cryptocurrency, GST, HST

Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not

Introduction – Proposed Amendments to GST/HST Rules for Cryptocurrency Mining [...]

S%M3qN2023-06-07T16:29:59-04:00January 12th, 2023|

Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements for Canadian Businesses – Canadian Tax Guidance from a Canadian Tax Lawyer
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Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements for Canadian Businesses – Canadian Tax Guidance from a Canadian Tax Lawyer

corporate taxation, GST, Taxation

Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements for Canadian Businesses – Canadian Tax Guidance from a Canadian Tax Lawyer

Introduction – The Canada Revenue Agency Targets Canadian Businesses that [...]

S%M3qN2023-06-07T16:30:00-04:00September 16th, 2022|