HST Assessments on New Residential Builds: Exposure, Pitfalls, and How to Fight Back The Canada Revenue Agency has made harmonized sales tax on new residential construction a sustained enforcement priority. Audits and assessments increasingly target [...]
When is the sale of vacant land by an individual subject to HST? The sale of vacant land can be taxable or exempt for purposes of HST under the Excise Tax Act. Generally, vacant land [...]
CanLII Entitled to $745,690 of Input Tax Credits Canadian Legal Information Institute v. The Queen 2020 TCC 56 CANLII Decision Here Summary The Canadian Legal Information Institute (CanLII) claimed ITC’s for its April 2013 – [...]
GST/HST Hot Topics Recent Issues in the Input Tax Credit Regime Generally speaking, GST/HST is not considered a significant cost because of the input tax credit (ITC) mechanism. As a GST/HST registrant, you recover the GST/HST [...]
