Article & Tips
Salehi v The King : When Building and Selling a Toronto Home Defines You as a Builder with HST Owing
Contents Overview: What Salehi v The King Means If You Built, Lived In and Sold Your Own Home Background: The Builder Definition and the Happy [...]
No GST/HST New Housing Rebate Where a Bare Trusee Takes Title
Live URL: https://goodservicetax.com/gst-hst-bare-trustee-ontario-tax-rebate-goodsservicestax/ A Split Federal Court of Appeal Denies GST/HST New Housing Rebate Where a Bare Trustee Takes Title: The Queen v Cheema, 2018 [...]
The GST/HST New Housing Rebate: A Complete Guide to Eligibility, Amounts, and How to Avoid Case Law Traps
Overview The GST/HST New Housing Rebate lets a purchaser recover part of the GST/HST paid on a newly built or substantially renovated home used as [...]
CRA Uses ‘Alternative Methods’ for GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts
CRA Uses ‘Alternative Methods’ for GST/HST Audits including Estimating Business Revenue, Reconstructing Missing Receipts Overview: When Can the CRA Reconstruct GST/HST Sales? What Is an [...]
When CRA Denies New Housing Rebate Claim: Sharma v The King , 2025 TCC 145
Contents: When CRA Denies New Housing Rebate Claim: Sharma v The King, 2025 TCC 145 Overview: What is the New Housing Rebate? Sharma v The [...]
Public Service Bodies Beware: Why Reimbursements for Certain Contractual Employee Benefits May Not Qualify for GST/HST Rebates
Overview: Contractual Employee Benefits Do Not Always Entitle Public Service Bodies to GST/HST Rebates The Federal Court of Appeal's decision in IWK Health Centre v. [...]
When CRA Denies the GST/HST New Housing Rebate: Lessons from Xian v The King, 2026 TCC 122 on Proving a Primary Residence
Contents Overview - What This Case Means for New Home Buyers Claiming the GST/HST New Housing Rebate Background - The Property Purchases and Rebate Claims [...]
Do You Have to Pay GST When You Build and Sell a House? Does the Evidence Support a Permanent Residence, or a House to Be Sold for Profit?
Overview: You Built Your Dream Home—Why Did the CRA Charge GST? The decision in Braich v. The King (2026 TCC 117) is an important reminder [...]
Zhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties GalleryZhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties
Zhen Zhen Fashion Company Ltd. V. The King (2026 TCC 124): Disorganized Records Sink an Input Tax Credit Claim, But Save the Taxpayer from Gross-Negligence Penalties
A Canadian tax lawyer's analysis of a Tax Court of Canada decision distinguishing disorganized bookkeeping from a sham, and explaining why mandatory ITC documentation requirements [...]