HST

Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
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Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules

GST, HST

Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules

Overview of Canada’s New GST/HST Reverse Charge Mechanism for Telecom [...]

S%M3qN2026-01-07T11:50:17-05:00January 7th, 2026|

Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)
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Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)

CRA, GST, HST

Boylu v. The King (2025 TCC 192) – Uber, Small Suppliers, Other Gig-Economy Workers: What the CRA Must Prove to Enforce HST and Input Tax Credits (ITCs)

Introduction – Small-Supplier Timing, Platform Work, and ITC Discipline In [...]

S%M3qN2026-01-14T12:05:19-05:00December 30th, 2025|

Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025
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Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025

GST, HST

Canada Updates Voluntary Disclosure Program (VDP) for GST/HST: New Rules Take Effect October 1, 2025

Overview The Canada Revenue Agency (CRA) has announced significant changes [...]

S%M3qN2025-10-01T14:28:13-04:00October 1st, 2025|

Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights
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Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights

CRA, GST, HST

Statute-Barred Years for GST/HST Returns: When the CRA Can Reassess and How to Protect Your Rights

Understanding Statute-Barred Years for GST/HST Returns Taxpayers expect a degree [...]

S%M3qN2025-09-23T14:20:14-04:00September 23rd, 2025|

How NOT to apply for GST/HST rebate for owner-built homes: Case Commentary on Charleboix v HMK
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How NOT to apply for GST/HST rebate for owner-built homes: Case Commentary on Charleboix v HMK

GST, HST, Rebate

How NOT to apply for GST/HST rebate for owner-built homes: Case Commentary on Charleboix v HMK

No rebate for an owner who did not build a [...]

S%M3qN2025-08-19T14:40:09-04:00August 19th, 2025|

The GST/HST Implications of Changing the Use of Personal Property – How Subsections 199(3), 200(2), and 200(3) Interact
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The GST/HST Implications of Changing the Use of Personal Property – How Subsections 199(3), 200(2), and 200(3) Interact

GST, HST

The GST/HST Implications of Changing the Use of Personal Property – How Subsections 199(3), 200(2), and 200(3) Interact

Introduction: Navigating Property Use Changes Under the Excise Tax Act [...]

S%M3qN2025-06-26T15:59:05-04:00June 26th, 2025|

MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’
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MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’

GST, HST

MedSleep Inc v The King – Sleep Clinic Wrongly Assessed for Failing to Pay GST/HST for Providing Services to its Doctors Because it was ‘Exempt Supply’

Introduction: MedSleep's Processes & the Minister's Assessments MedSleep Inc v [...]

S%M3qN2025-06-26T15:46:41-04:00June 26th, 2025|

House-flippers beware: You are not eligible for GST/HST new housing rebates – Ram v HMK, 2025 TCC 49
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House-flippers beware: You are not eligible for GST/HST new housing rebates – Ram v HMK, 2025 TCC 49

GST, housing, HST

House-flippers beware: You are not eligible for GST/HST new housing rebates – Ram v HMK, 2025 TCC 49

Introduction – Self-represented litigant tried to defend a house-flip In [...]

S%M3qN2025-05-21T10:32:49-04:00May 21st, 2025|

Builders Beware: GST/HST Now Applies on all ‘Assignment Sales’ (Pre-Construction Contracts) – Guidance from a Canadian Tax Lawyer
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Builders Beware: GST/HST Now Applies on all ‘Assignment Sales’ (Pre-Construction Contracts) – Guidance from a Canadian Tax Lawyer

GST, HST

Builders Beware: GST/HST Now Applies on all ‘Assignment Sales’ (Pre-Construction Contracts) – Guidance from a Canadian Tax Lawyer

As of May 7, 2022, changes introduced by the Federal [...]

S%M3qN2025-05-09T09:24:42-04:00May 9th, 2025|

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|