GST

CRA Uses ‘Alternative Methods’ for GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts

CRA Uses ‘Alternative Methods’ for GST/HST Audits including Estimating Business [...]

2026-08-13T11:41:33-04:00August 13th, 2026|

Public Service Bodies Beware: Why Reimbursements for Certain Contractual Employee Benefits May Not Qualify for GST/HST Rebates

Overview: Contractual Employee Benefits Do Not Always Entitle Public Service [...]

2026-08-11T14:58:38-04:00August 11th, 2026|

When CRA Denies the GST/HST New Housing Rebate: Lessons from Xian v The King, 2026 TCC 122 on Proving a Primary Residence

Contents Overview - What This Case Means for New Home [...]

2026-08-11T12:39:22-04:00August 11th, 2026|

Do You Have to Pay GST When You Build and Sell a House? Does the Evidence Support a Permanent Residence, or a House to Be Sold for Profit?

Overview: You Built Your Dream Home—Why Did the CRA Charge [...]

2026-08-13T11:02:20-04:00July 29th, 2026|

Zhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties

A Canadian tax lawyer's analysis of a Tax Court of [...]

2026-07-29T11:05:28-04:00July 29th, 2026|

How Section 296(2) Saves Expired GST/HST Input Tax Credits: Why the Ontario Tire Stewardship Case is a Big Win for Businesses

Overview: GST/HST Input Tax Credits, CRA Assessments, and the Section [...]

2026-07-21T11:28:22-04:00July 21st, 2026|

BMLex Avocats Inc. v. The King, 2026 CCI 107 – GST/HST Installment Interest Despite a Tax Credit? Tax Court Confirms That Taxpayers Must Provide Clear Instructions to Apply Refund Balances

How the Tax Court of Canada upheld GST/HST installment interest [...]

2026-06-22T10:48:38-04:00June 24th, 2026|

Qureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, and GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt to Treat $456,000 Profit as Tax-Free

How the Tax Court of Canada concluded that the sale [...]

2026-06-22T10:08:58-04:00June 22nd, 2026|

The Condo Flipping Trap: Why Tax Court Confirms 100% of Profits is Business Income Under Canada’s Real Estate Flipping Tax Rules in Qureshi v. The King

Overview: Tax Court of Canada Upholds CRA Real Estate Tax [...]

2026-06-05T15:45:16-04:00June 8th, 2026|
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