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 [...]
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 [...]
Can CRA Issue an Assessment and Immediately Collect GST/HST? Yes, Even During an Audit
The CRA Does Not Need To Wait To Initiate Collections [...]
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 [...]
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 [...]
Limits on CRA Collections – GST/HST – Canadian GST/HST Tax Lawyer Analysis
Introduction – GST/HST Limits on CRA CollectionsCanada’s Excise Tax Act [...]