toronto tax law Blog
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- All
- Audit
- Crypto
- Disputes
- Penalties
- Property
- Residency
- Tax Planning
- Voluntary Disclosure
Living in a Newly Built Home May Not Avoid GST/HST: Caddell v. The King
CRA Arbitrary Assessments: What Happens When CRA Assesses Without Your Tax Return?
Derivative Tax Liability in Canada: When You Can Become Liable for Someone Else’s Tax Debt
GST/HST Rebates For Those Not Registered for GST/HST
Can Your Corporation Own Your Home? Shareholder Benefits Explained
Ordinarily Resident in Canada
Living in a Newly Built Home May Not Avoid GST/HST: Caddell v. The King
A 2026 Tax Court decision shows why living in a newly constructed home does not necessarily prevent an owner from being considered a builder for GST/HST purposes.
CRA Arbitrary Assessments: What Happens When CRA Assesses Without Your Tax Return?
CRA can issue an arbitrary assessment when a taxpayer has not filed a tax return. Learn how these assessments work, why the amounts may be inaccurate, and how they can be challenged.
Derivative Tax Liability in Canada: When You Can Become Liable for Someone Else’s Tax Debt
Derivative tax liability allows the CRA to collect another person’s tax debt from you in certain circumstances. Learn the most common situations and how these rules apply.
GST/HST Rebates For Those Not Registered for GST/HST
A Toronto tax lawyer explains how section 257 rebates work for non-registrants selling real property, why commissions are excluded, and why the rule often feels unfair.
Can Your Corporation Own Your Home? Shareholder Benefits Explained
Having your corporation own your home may seem like smart tax planning, but it can trigger a taxable shareholder benefit.
Ordinarily Resident in Canada
Canadian tax residency does not end simply because an individual leaves Canada. Learn how courts and the CRA determine whether a person remains ordinarily resident in Canada for tax purposes