GST

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 [...]

2026-03-13T14:47:39-04:00March 13th, 2026|

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 [...]

2026-02-27T13:51:46-05:00February 27th, 2026|

Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies to Cost of a Self-Supply Housing

Introduction – Self-Supply, Fair Market Value, and Why Valuation Evidence [...]

2026-02-13T10:28:33-05:00February 13th, 2026|

Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules

Overview of Canada’s New GST/HST Reverse Charge Mechanism for Telecom [...]

2026-01-07T11:50:17-05:00January 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|
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