HKL Tax Law https://validator.w3.org/feed/docs/rss2.html Jumping on the Airbnb Bandwagon Comes with GST/HST Tax Audits and Assessments Tax Litigation The New Residential Rental Property Rebate – When Do We Start Counting for the One-Year Occupancy Requirement? Why Us? Voluntary Disclosures Program (“VDP”) and Taxpayer Relief Can Break Fees “Reasonably Be Considered” to Have Been Received as an Inducement? (Revisited) Applicability of GST on the Sale of a New House (for Non-Builders and Builders) Alternative Basis or Argument, But Within Limits Accueil Pourquoi nous? The CRA Is Targeting Cryptocurrencies Swap Transactions and TFSAs Blog You Have to Attend Your Own Appeal Question de raisonnabilité Shareholder Benefits Can Lead to Double Taxation Don’t Count on a Remission Order La France peut demander à l’ARC de recueillir des renseignements et documents de fiducies canadiennes malgré l’absence de nexus The Evolution of Control: De Jure, De Facto, and Now “Actual” Control (Under GAAR) Taxpayers Have the Burden to Demonstrate That a Tax Assessment Is Incorrect by Precise and Probable Proof SR&ED, a Tale of Two Cases Shopify: Expect Tighter Enforcement Going Forward Les méthodes indirectes de vérification dont disposent l’ARC et Revenu Québec Une cession de créance ne constitue pas un paiement Donative Intent, Really? Programme des divulgations volontaires (“PDV”) et allègements pour les contribuables Lending Activity Did Not Possess the Positive Indicia of a “Business” Taxpayer “Ought to Have Known” About the Shareholder Benefits Wilful Blindness to Bad Tax Advice Litige fiscal Différends avec l’ARC et Revenu Québec Les demandes faites dans le cadre du Programme des divulgations volontaires sont une course contre le temps Trust Prevented from Going Back on Its CCA Filing Input Tax Credits: “Supporting Documentation” Need Not Always Be Issued or Signed by the Supplier There Must Be an Intention to Profit for a Business to Exist Directors Have to Show Real “Concern” About a Corporation’s Tax Obligations Monetary Awards Are Characterized Based on What They Are Intended to Replace Executor Left with Hefty Tax Bill GST/HST Rebate Application Filed Too Late Relying on What Others Do Can Be Very Costly Les administrateurs d’une société doivent payer la TPS et la TVQ si celle-ci omet de le faire Transfert de la maison familiale, le divorce n’a pas sauvé madame du fisc Homepage