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 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 [...]
Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb
In March 2025, the Federal Court of Appeal delivered the [...]
Builders of Real Property are Liable for GST/HST Tax Payments
The Sale of Real Property is a Taxable Supply, Meaning [...]
Deemed Self-assessment After GST/HST Number Cancellation
When CRA Reassesses a Taxpayer after the Agency Accidentally Cancelled [...]
Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale
Author: Kevin Persaud Introduction: The GST/HST Change-In-Use Rule under Subsection [...]
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 [...]