Caddell v. The King – When Fair Market Value, Not Intention, Determines Whether GST Applies to Cost of a Self-Supply Housing
Introduction – Self-Supply, Fair Market Value, and Why Valuation Evidence [...]
Canada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules GalleryCanada’s GST/HST Reverse Charge Mechanism (RSM) 2025: Complete Guide for Telecom Providers, Telecom Resellers Facing New Anti-Carousel Fraud Rules
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 [...]
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) GalleryBoylu 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)
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 [...]
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 [...]
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 [...]
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 [...]
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 [...]
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’ GalleryMedSleep 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’
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 [...]
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 [...]
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 [...]