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.
Living in a Newly Built Home May Not Avoid GST/HST: Caddell v. The King Read More »
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.
CRA Arbitrary Assessments: What Happens When CRA Assesses Without Your Tax Return? Read More »
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.
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.
GST/HST Rebates For Those Not Registered for GST/HST Read More »
Having your corporation own your home may seem like smart tax planning, but it can trigger a taxable shareholder benefit.
Can Your Corporation Own Your Home? Shareholder Benefits Explained Read More »
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
Statute-barred years do not always mean lost tax credits. This post explains how CRA credit reallocations work under Form RC431 and when relief may still be available.
Statute-Barred Reallocation of Corporate Tax Credits Read More »
Most gambling winnings are not taxable in Canada, but some gambling activities may constitute a business. Learn how the courts approach the issue.
CRA is increasingly receiving foreign financial information from other countries and reassessing taxpayers for unreported income. Learn the risks and how the Voluntary Disclosure Programs may still help.
CRA Foreign Income Matching Letters and the Voluntary Disclosures Program Read More »
A director liability assessment may be invalid if the CRA assessed the director more than two years after they ceased being a director. Learn how the limitation period works.
The Two-Year Limitation Period for CRA Director Liability Assessments Read More »
