Article & Tips
The Condo Flipping Trap: Why Tax Court Confirms 100% of Profits is Business Income Under Canada’s Real Estate Flipping Tax Rules in Qureshi v. The King
Overview: Tax Court of Canada Upholds CRA Real Estate Tax Audit Reassessment on Condo Flip In Qureshi v. The King, the Tax Court of Canada [...]
Fadali v The King, 2026 TCC 86: When a New Home Sale Becomes a GST/HST Problem for the Builder
Overview - Why GST/HST Can Apply to a Newly Built Home Sale In Fadali v The King, 2026 TCC 86, the Tax Court of Canada [...]
Why Tax Court Won’t Reopen GST Appeals Dropped by Mistake: Canadian Tax Lawyer Explains Yi v The King (2026 TCC 82)
Overview — Tax Court Refuses to Reinstate Discontinued GST Appeals In the decision of Yi v The King, the Tax Court of Canada considered whether [...]
GST/HST on Medical Fee-Sharing: Canadian Tax Lawyer Explains Why CRA lost in Tax Court in MedSleep v. The King
Overview: The GST/HST Debate Behind Integrated Healthcare Services The case of MedSleep Inc. v. The King (2025 TCC 70) deals with an important question under [...]
Director Liability for $700,000 of Unremitted GST/HST: A Canadian Tax Lawyer Breaks Down Stevens v. The King
Overview – Director Liability, Why Corporate Resignations Won’t Save Directors, and GST/HST Tax Reassessments In Stevens v. The King, the Tax Court of Canada considered [...]
Real Estate Investors Beware: When GST Exemption on Properties Doesn’t Apply, explains Canadian Tax Lawyer, Moseley v. The King (2026 TCC 59)
Introduction: Why Your Property Plans May Not Save You from GST The case of Moseley v. The King deals with an important issue under Canada’s [...]
Case Comment: Recent Tax Court Decision Balances CRA’s Broad Reassessment Powers While Placing Limits on Gross Negligence Penalties, 3278735 Nova Scotia Limited v His Majesty the King, 2026 TCC 65
This 2026 decision of the Tax Court of Canada addresses two recurring issues in tax administration and enforcement: 1) the scope of the CRA’s power [...]
Beware the Tax Trap: When Exactly Does a Business Cease to Qualify as a “Small Supplier” and Lose GST/HST Exemption?
Overview: GST/HST Obligations for Canadian Businesses & The Small-Supplier Exemption Section 165 of Canada’s Excise Tax Act imposes GST/HST on “every recipient of a taxable supply made [...]
GST/HST Bad Debt Deductions Denied for Failing to Meet Strict Statutory Requirements, Heydary Green Professional Corporation v. The King
Overview – GST/HST Bad Debt Deductions and the High Cost of Technical Non-Compliance In Heydary Green Professional Corporation v. The King, the Tax Court of [...]








