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 [...]
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 [...]
How NOT to apply for GST/HST rebate for owner-built homes: Case Commentary on Charleboix v HMK
No rebate for an owner who did not build a [...]
The GST/HST Implications of Changing the Use of Personal Property – How Subsections 199(3), 200(2), and 200(3) Interact
Introduction: Navigating Property Use Changes Under the Excise Tax Act [...]
MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’ GalleryMedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’
MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’
Introduction: MedSleep's Processes & the Minister's Assessments MedSleep Inc v [...]
Case Commentary: Osman v The King – GST/HST New Housing Rebate Claim Denied Due to Lack of Intention to Occupy Property First
Introduction: Claim to New Housing Rebate Denied Osman v The [...]
House-flippers beware: You are not eligible for GST/HST new housing rebates – Ram v HMK, 2025 TCC 49
Introduction – Self-represented litigant tried to defend a house-flip In [...]
Builders Beware: GST/HST Now Applies on all ‘Assignment Sales’ (Pre-Construction Contracts) – Guidance from a Canadian Tax Lawyer
As of May 7, 2022, changes introduced by the Federal [...]
Case Study: How Rotfleisch & Samulovitch helped reduce the tax owed by ON Corp to CRA from $140,000 to $3,000
Brief Situation Overview The taxpayer operates an online store via [...]
Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule) GalleryCase Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)
Case Commentary: Ayoub v The King, 2025 TCC 48 – Beware home builders must pay HST/GST when renting or using property personally (Self-Supply Rule)
In March 2025, the Tax Court of Canada delivered its [...]