Beware the Tax Trap: When Exactly Does a Business Cease to Qualify as a “Small Supplier” and Lose GST/HST Exemption?
Overview: GST/HST Obligations for Canadian Businesses & The Small-Supplier Exemption [...]
GST/HST Bad Debt Deductions Denied for Failing to Meet Strict Statutory Requirements, Heydary Green Professional Corporation v. The King
Overview – GST/HST Bad Debt Deductions and the High Cost [...]
Bergevin v. The Queen – Missed a Tax Deadline? Disaster! The Courts Are Very Strict with Procedural Rules
Introduction: Missed the Tax Deadline? The Tax Court May Not [...]
Ambiguous HST Clauses in Real Estate Transactions: When “Tax Included” Means Risk Assumed
Real property owners in Canada should be aware that their [...]
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 [...]