Potential $70,000 Derivative GST/HST Liability Avoided by Disputing Underlying Reassessment – A Canadian Tax Lawyer’s Case Study Analysis
Introduction: Vicarious GST/HST Liability for Directors Under certain conditions, a [...]
GST/HST, Wash Transactions, Planning Cash Flows and a Helpful Election – A Canadian Tax Lawyer’s Analysis
Introduction – What is a “Wash Transaction”? Taxpayers who have [...]
GST on House Flipping
Flipping houses is predicated on the resale of valuable [...]
GST on Renovating a House
After transitioning from goods and services tax to harmonized sales [...]
Is Crypto-Currency Trading Exempt from GST/HST? A Canadian Tax Lawyer’s Analysis
Introduction: Crypto-Currency Trading & The Obligation to Collect GST/HST To [...]
The GST/HST Self-Supply Rules for Builders of Residential Homes, Condominiums, and Apartment Buildings – A Canadian Tax Lawyer’s Analysis
Introduction – The GST/HST Self-Supply Rules Residential builders sometimes [...]
GST/HST Section 167 Sale of a Business Election – Toronto Tax Lawyer Analysis
Introduction – GST/HST and Sale of a Business Most taxpayers [...]
Bad Debt GST Refund – Excise Tax Implication of Bad Debt Write-Offs – Toronto Tax Lawyer Analysis
Rationale of Bad Debt GST Refund In a sale of [...]
No GST/HST New Housing Rebate Where a Bare Trustee Takes Title
A Split Federal Court of Appeal Denies GST/HST New [...]
Non-Resident Rebate for GST/HST on Export of Commercial Goods
Non-Resident Rebate for GST/HST on Export of Commercial Goods – [...]