Charging GST/HST on Digital Marketing Income in Canada: AdSense, NFTs, and Zero-Rating Risks
Introduction – GST/HST Risks on Digital Marketing Income: Common Misconceptions [...]
GST carousel fraud not a fun ride when CRA catches up to you – guidance from a Canadian tax lawyer
New Zealand tax fraudster penalized for GST fraud A New [...]
Tax Court of Canada Overturns CRA’s Denial of GST/HST Input Tax Credits: Fiera Foods Company v The King
Introduction – Tax Court of Canada Clarifies CRA Authority to [...]
Case comment – Heritage Square Retirement Living Inc. v The King, 2026 TCC 39
CRA denied the taxpayer’s application for GST/HST rebate due to [...]
Amex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services GalleryAmex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services
Amex Bank of Canada v. The King (2026 FCA): Federal Court of Appeal Confirms GST/HST Input Tax Credits Cannot be Recovered for Credit-Card Loyalty Rewards Programs in Exempt Canadian Financial Services
Overview: Federal Court of Appeal Clarifies GST/HST Input Tax Credit [...]
Talukdar v. The King – When Credible Oral Evidence, Not Perfect Records, Determines Entitlement to the GST/HST Rebate for New Housing
Introduction – Intention, Occupancy, and Why Credibility Can Decide a [...]
If a Company Is Revived, Are Former Directors Liable for Unpaid GST Again? Maragos v. The King (2026 TCC 4)
Introduction: Director GST Liability After a Company Is Dissolved and [...]
Sharma v. The King – Tax Court of Canada Upholds GST/HST New Housing Rebate Despite Short Ownership Period
In October 2025, the Tax Court of Canada (TCC) in [...]
Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies to Cost of a Self-Supply Housing
Introduction – Self-Supply, Fair Market Value, and Why Valuation Evidence [...]
How GST Exemptions Work in First Nations’ Commerce: Commentary on Canada v. LBL Holdings Limited (2025 FCA 186)
Overview: Revisiting GST exemptions in Indigenous commerce: lessons from Canada [...]