Canadian Residential Real Estate Developers: Beware the Tax Trap of GST/HST Deemed ‘Self-Supply’ Rules

Introduction – The GST/HST Deemed-Self-Supply Rules The GST/HST deemed self-supply [...]

2024-05-16T12:34:09-04:00May 16th, 2024|

A Canadian Tax Lawyer’s Case Commentary on Fiera Foods Company v HMK, 2023 TCC 140: Documentation for HST/GST Does Not Need to Follow Pre-Set or Prescribed Format by CRA

Introduction: Fiera Foods Company v HMK, 2023 TCC 140 Fiera [...]

2024-02-15T09:34:16-05:00February 15th, 2024|

Case Commentary: Director Held Personally Liable for Unremitted and Uncollected GST/HST, ‘Due Diligence’ Defence Judged Insufficient – Hall v The King (2023)

Hall v. The King (2023 TCC 158) is a Tax [...]

2024-01-16T15:09:44-05:00January 19th, 2024|

Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King

If a building meets the definition of being substantially renovated [...]

2024-01-16T13:04:46-05:00January 16th, 2024|

When CRA Wrongly Denies Input Tax Credits (ITCs) for Businesses that use Agents: a Canadian GST/HST Tax Trap

ITC Record-Keeping Requirements for Canadian Businesses that Use Agents Agency [...]

2023-10-17T15:40:00-04:00March 8th, 2023|

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 [...]

2023-10-17T15:42:39-04:00August 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 [...]

2023-06-07T16:30:04-04:00July 29th, 2022|
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