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 [...]
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 [...]
Soulliere v The Queen: Director’s Liability for Unpaid Taxes
What is Director’s Tax Liability? The Tax Court of Canada [...]
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 GalleryDirector 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
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 [...]
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 [...]
REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE
INTRODUCTION: WHAT IS THE GST/HST NEW HOUSING REBATE? As the [...]
Gay-Ann Reeves Case Comment
Introduction GST/HST New Housing Rebate: Gay-Ann Reeves v The Queen [...]
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 [...]
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 [...]
A Canadian Tax Lawyer’s Perspective on GST/HST and Constructive Importers
GST Taxation on Imports and Input Tax Credits Every person [...]