CRA Uses ‘Alternative Methods’ for GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts
CRA Uses ‘Alternative Methods’ for GST/HST Audits including Estimating Business [...]
When CRA Denies New Housing Rebate Claim: Sharma v The King , 2025 TCC 145
Contents: When CRA Denies New Housing Rebate Claim: Sharma v [...]
Case Comment: Recent Tax Court Decision Balances CRA’s Broad Reassessment Powers While Placing Limits on Gross Negligence Penalties, 3278735 Nova Scotia Limited v His Majesty the King, 2026 TCC 65 GalleryCase Comment: Recent Tax Court Decision Balances CRA’s Broad Reassessment Powers While Placing Limits on Gross Negligence Penalties, 3278735 Nova Scotia Limited v His Majesty the King, 2026 TCC 65
Case Comment: Recent Tax Court Decision Balances CRA’s Broad Reassessment Powers While Placing Limits on Gross Negligence Penalties, 3278735 Nova Scotia Limited v His Majesty the King, 2026 TCC 65
This 2026 decision of the Tax Court of Canada addresses [...]
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 [...]
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 [...]
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) GalleryBoylu 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)
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 [...]
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 [...]