CRA Collections During Tax Disputes: Why GST/HST Assessments Require the Same Basic Protection as Income Tax Assessments Introduction A tax assessment is not a judgment. It is the Canada Revenue Agency’s administrative determination of a [...]
Carousel Schemes and Missing Trader Fraud in the Canadian GST/HST System Carousel schemes, also referred to internationally as missing trader intra community fraud, represent one of the most sophisticated forms of indirect tax evasion. Although [...]
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 [...]
Swift v. HMK - Test for HST Builder Cases DECISION HERE The Swift v. The Queen, 2020 TCC 115 decision from the Tax Court of Canada addresses whether Thomas Swift, a long-time construction industry participant [...]
Overview of Tax Court of Canada’s Ruling in 1351231 Ontario Inc v. The King Air BnB Sale subject to GST/HST DECISION LINKED HERE By: Amit Ummat and Alisha Butani Facts In February 2008, the Appellant, [...]
