S%M3qN

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So far S%M3qN has created 98 blog entries.

Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
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Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules

GST, HST

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 [...]

S%M3qN2026-01-07T11:50:17-05:00January 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
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Ng v. The King (2025 TCC 172) – Missing a CRA Notice Is Not an Excuse: Tax Court Reinforces Strict Deadlines to GST Objections

CRA

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 [...]

S%M3qN2026-01-07T10:41:14-05:00January 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)
Gallery
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)

CRA, GST, HST

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 [...]

S%M3qN2026-01-14T12:05:19-05:00December 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)
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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)

GST

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 [...]

S%M3qN2025-12-23T15:49:52-05:00December 23rd, 2025|

What Every Landlord Must Know About the Residential Rental Property (RRP) Rebate
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What Every Landlord Must Know About the Residential Rental Property (RRP) Rebate

housing, Rebate

What Every Landlord Must Know About the Residential Rental Property (RRP) Rebate

Navigating the Residential Rental Property Rebate: A Guide for Landlords [...]

S%M3qN2025-10-10T15:42:50-04:00October 10th, 2025|

FIRST-TIME BUYING A HOME IN CANADA: ESSENTIAL TAX INCENTIVES AND REBATES YOU SHOULD KNOW
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FIRST-TIME BUYING A HOME IN CANADA: ESSENTIAL TAX INCENTIVES AND REBATES YOU SHOULD KNOW

housing, Rebate

FIRST-TIME BUYING A HOME IN CANADA: ESSENTIAL TAX INCENTIVES AND REBATES YOU SHOULD KNOW

Buying Your First Home in Canada? Here's What You Need [...]

S%M3qN2025-10-07T09:41:24-04:00October 7th, 2025|

Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025
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Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025

GST, HST

Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025

Overview The Canada Revenue Agency (CRA) has announced significant changes [...]

S%M3qN2025-10-01T14:28:13-04:00October 1st, 2025|

When is GST/HST payable on vehicle sales? Guidance from a Canadian tax lawyer
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When is GST/HST payable on vehicle sales? Guidance from a Canadian tax lawyer

Transportation

When is GST/HST payable on vehicle sales? Guidance from a Canadian tax lawyer

When a specified motor vehicle is acquired through a private [...]

S%M3qN2025-09-23T11:23:57-04:00September 25th, 2025|

Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights
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Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights

CRA, GST, HST

Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights

Understanding Statute-Barred Years for GST/HST Returns Taxpayers expect a degree [...]

S%M3qN2025-09-23T14:20:14-04:00September 23rd, 2025|

Why ‘Primary Residence Intent’ Matters to Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)
Gallery
Why ‘Primary Residence Intent’ Matters to Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)

housing

Why ‘Primary Residence Intent’ Matters to Residential Real Estate Owners, Investors: GST/HST New Housing Rebate – Lisi v. The King (2025 TCC 106)

GST/HST New Housing Rebate – Why Proving Your Intention to [...]

S%M3qN2025-09-23T11:21:50-04:00September 23rd, 2025|

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