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 [...]
Hall v. The King (2023 TCC 158) is a Tax [...]
If a building meets the definition of being substantially renovated [...]
Introduction: New Housing GST/HST Rebate Under subsection 254(2) of the [...]
ITC Record-Keeping Requirements for Canadian Businesses that Use Agents Agency [...]
Introduction – Proposed Amendments to GST/HST Rules for Cryptocurrency Mining [...]
Introduction – Draft Legislative Proposals Concerning GST/HST Treatment of Cryptocurrency [...]
What is Director’s Tax Liability? The Tax Court of Canada [...]
Introduction: Vicarious Tax Liability for Directors & Proof of Resignation [...]
INTRODUCTION: WHAT IS THE GST/HST NEW HOUSING REBATE? As the [...]
Introduction – Section 257 of the Excise Tax Act Where [...]