HST

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
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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

GST, HST, Input tax credits

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 [...]

S%M3qN2024-02-15T09:34:16-05:00February 15th, 2024|

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

GST, HST

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 [...]

S%M3qN2024-01-16T15:09:44-05:00January 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
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Case Commentary: GST/HST not owing on renovation because definition of “Substantial Renovations” of Property not met – 2437299 Ontario Inc. vs. The King

GST, HST, Self supply rules

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 [...]

S%M3qN2024-01-16T13:04:46-05:00January 16th, 2024|

How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King
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How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King

GST, housing, HST

How a Homeowner Fought the CRA Over the Denied New Housing Rebate—and Won: Simonetta v. The King

Introduction: New Housing GST/HST Rebate Under subsection 254(2) of the [...]

S%M3qN2023-10-17T15:19:40-04:00October 17th, 2023|

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

CRA, GST, HST, Input tax credits

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 [...]

S%M3qN2023-10-17T15:40:00-04:00March 8th, 2023|

Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not
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Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not

Cryptocurrency, GST, HST

Proposed Amendments to GST/HST Rules for Cryptocurrency Mining: What’s Covered and What’s Not

Introduction – Proposed Amendments to GST/HST Rules for Cryptocurrency Mining [...]

S%M3qN2023-06-07T16:29:59-04:00January 12th, 2023|

Canada Proposes New GST/HST Rules for Cryptocurrency Mining– Canadian Tax Guidance from a Canadian Tax Lawyer
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Canada Proposes New GST/HST Rules for Cryptocurrency Mining– Canadian Tax Guidance from a Canadian Tax Lawyer

Cryptocurrency, Excise Tax, GST, HST, Input tax credits

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 [...]

S%M3qN2023-10-17T15:42:39-04:00August 24th, 2022|

Soulliere v The Queen: Director’s Liability for Unpaid Taxes
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Soulliere v The Queen: Director’s Liability for Unpaid Taxes

Case, corporate taxation, GST, HST

Soulliere v The Queen: Director’s Liability for Unpaid Taxes

What is Director’s Tax Liability? The Tax Court of Canada [...]

S%M3qN2023-06-07T16:30:03-04:00August 1st, 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
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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

Case, corporate taxation, GST, HST

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 [...]

S%M3qN2023-06-07T16:30:04-04:00July 29th, 2022|

REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE
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REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE

GST, housing, HST, Rebate

REEVES V THE QUEEN & APPLICABILITY OF THE GST/HST NEW HOUSING REBATE

INTRODUCTION: WHAT IS THE GST/HST NEW HOUSING REBATE? As the [...]

S%M3qN2023-06-07T16:30:06-04:00December 28th, 2021|