GST

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 [...]

2022-09-16T13:32:45+00:00September 16th, 2022|

Canada Proposes New GST/HST Rules for Cryptocurrency Mining– Canadian Tax Guidance from a Canadian Tax Lawyer

Introduction – Draft Legislative Proposals Concerning GST/HST Treatment of Cryptocurrency [...]

2022-08-24T15:47:19+00:00August 24th, 2022|

Director Hit with Vicarious Tax Liability Because She Couldn’t Prove that a Written Resignation was Sent to the Corporation: Cliff v The Queen, 2022 FCA 16 – A Canadian Tax Lawyer’s Analysis

Introduction: Vicarious Tax Liability for Directors & Proof of Resignation [...]

2022-08-02T21:06:26+00:00July 29th, 2022|

Financial Service as an exempt supply from GST/HST – Guidance from a Canadian Tax Lawyer to Applewood Holdings Inc. v The Queen

The GST/HST is a tax that applies to most supplies [...]

2022-02-25T15:43:18+00:00February 25th, 2022|

A Canadian Tax Lawyer’s Guide on Bill C-30 Amendment to the Excise Tax Act – GST/HST Implications for Cryptocurrency Transactions

Background Information on Bill C-30 On June 29, 2021, Bill [...]

2022-02-08T18:35:40+00:00November 29th, 2021|

Taxable Sale of Real Property by a Non-Registrant and Subsection 257(1) of the Excise Tax Act – Canadian Tax Lawyer GST/HST Guidance

Introduction – Section 257 of the Excise Tax Act Where [...]

2021-10-14T14:14:05+00:00October 14th, 2021|