S%M3qN

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So far S%M3qN has created 97 blog entries.

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 [...]

2026-01-07T10:41:14-05:00January 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)

Introduction – Small-Supplier Timing, Platform Work, and ITC Discipline In [...]

2026-01-14T12:05:19-05:00December 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)

When a Rental Building Registered as a Condominium Triggers the [...]

2025-12-23T15:49:52-05:00December 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)

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

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