GST

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)
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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)

GST, HST

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 [...]

S%M3qN2025-04-08T12:47:53-04:00April 8th, 2025|

Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb
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Case Commentary: 1351231 Ontario Inc. v The King – Why GST/HST must be paid on the sale of a residential unit used for Airbnb

GST, HST

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 [...]

S%M3qN2025-04-04T13:15:13-04:00April 4th, 2025|

Builders of Real Property are Liable for GST/HST Tax Payments
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Builders of Real Property are Liable for GST/HST Tax Payments

GST, HST

Builders of Real Property are Liable for GST/HST Tax Payments

The Sale of Real Property is a Taxable Supply, Meaning [...]

S%M3qN2025-01-29T16:57:09-05:00January 29th, 2025|

Deemed Self-assessment After GST/HST Number Cancellation
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Deemed Self-assessment After GST/HST Number Cancellation

GST, HST

Deemed Self-assessment After GST/HST Number Cancellation

When CRA Reassesses a Taxpayer after the Agency Accidentally Cancelled [...]

S%M3qN2024-12-05T11:17:04-05:00December 5th, 2024|

Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale
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Tax Trap for Canadian Landlords: Temporary Use of a Long-Term-Rental Property as an Airbnb May Trigger Unanticipated GST/HST Upon Sale

GST, HST

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 [...]

S%M3qN2025-03-05T16:30:33-05:00September 12th, 2024|

Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference
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Charging GST/HST: A Single Supply vs Multiple Supplies – Canadian Tax Lawyer Explains the Difference

GST, HST

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 [...]

S%M3qN2024-08-01T12:29:46-04:00August 1st, 2024|

Canadian Residential Real Estate Developers: Beware the Tax Trap of GST/HST Deemed ‘Self-Supply’ Rules
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Canadian Residential Real Estate Developers: Beware the Tax Trap of GST/HST Deemed ‘Self-Supply’ Rules

GST, housing, HST, Self supply rules

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 [...]

S%M3qN2024-05-16T12:34:09-04:00May 16th, 2024|

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
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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

GST, HST, Input tax credits

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 [...]

S%M3qN2024-02-15T09:34:16-05:00February 15th, 2024|

Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)
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Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)

GST, HST

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 [...]

S%M3qN2024-01-16T15:09:44-05:00January 19th, 2024|

Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King
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Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King

GST, HST, Self supply rules

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 [...]

S%M3qN2024-01-16T13:04:46-05:00January 16th, 2024|