S%M3qN

• 

  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?

  Gallery

  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

  Gallery

  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

  Gallery

  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)

  Gallery

  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

  Gallery

  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

  Gallery

  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

  Gallery

  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

  Gallery

  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

Author: Kevin Persaud Introduction: GST/HST Fraud in Canada GST/HST fraud is [...]

S%M3qN2025-03-05T16:20:38-05:00May 18th, 2023|

• 

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

  Gallery

  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

  Gallery

  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|