Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale
Introduction: The GST/HST Change-In-Use Rule under Subsection 206(2) of Canada’s [...]
Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference
If you sell goods or provide services in Canada, you [...]
Canadian Residential Real Estate Developers: Beware the Tax Trap of GST/HST Deemed ‘Self-Supply’ Rules
Introduction – The GST/HST Deemed-Self-Supply Rules The GST/HST deemed self-supply [...]
A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA GalleryA Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA
A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA
Introduction: Fiera Foods Company v HMK, 2023 TCC 140 Fiera [...]
Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023) GalleryCase Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
Hall v. The King (2023 TCC 158) is a Tax [...]
Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King GalleryCase Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King
Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King
If a building meets the definition of being substantially renovated [...]
How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King
Introduction: New Housing GST/HST Rebate Under subsection 254(2) of the [...]
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 [...]
Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not
Introduction – Proposed Amendments to GST/HST Rules for Cryptocurrency Mining [...]
Canadian GST/HST Tax Trap: ITC Record-Keeping Requirements for Canadian Businesses – Canadian Tax Guidance from a Canadian Tax Lawyer
Introduction – The Canada Revenue Agency Targets Canadian Businesses that [...]