This is the third in a series of posts on the Goods and Services Tax/Harmonized Sales Tax (“GST/HST”) and real estate. Prior posts covered: the rules for collection of GST/HST on real estate, bare trusts, and GST/HST new housing …
This is the third in a series of posts on the Goods and Services Tax/Harmonized Sales Tax (“GST/HST”) and real estate. Prior posts covered: the rules for collection of GST/HST on real estate, bare trusts, and GST/HST new housing …
This is the first in a series of posts on the Goods and Services Tax/Harmonized Sales Tax (“GST/HST”) and real estate. Subsequent posts will cover bare trusts and joint ventures. The rules for collection of GST/HST on real estate were …
The ability of a person engaged in commercial activities (i.e., taxable sales) to claim input tax credits (ITCs) is a fundamental premise of the Goods and Services/Harmonized Sales Tax (GST/HST), as a value-added tax. However, a recent Tax Court of …
The Canada Revenue Agency continues to audit new home purchasers for GST/HST new housing rebates and rental property rebates. In provinces like Ontario which has an HST, the amount of the rebates can be significant – up to $30,300. …
The Tax Court of Canada in a recent decision, Athabasca University, ruled on whether the university make a single supply of educational services or also made a supply by way of sale of textbooks. In the case of the …
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