HKL Tax Lawhttps://validator.w3.org/feed/docs/rss2.htmlJumping on the Airbnb Bandwagon Comes with GST/HSTTax Audits and AssessmentsTax LitigationThe New Residential Rental Property Rebate – When Do We Start Counting for the One-Year Occupancy Requirement?Why Us?Voluntary Disclosures Program (“VDP”) and Taxpayer ReliefCan 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 LimitsAccueilPourquoi nous?The CRA Is Targeting CryptocurrenciesSwap Transactions and TFSAsBlogYou Have to Attend Your Own AppealQuestion de raisonnabilitéShareholder Benefits Can Lead to Double TaxationDon’t Count on a Remission OrderLa France peut demander à l’ARC de recueillir des renseignements et documents de fiducies canadiennes malgré l’absence de nexusThe 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 ProofSR&ED, a Tale of Two CasesShopify: Expect Tighter Enforcement Going ForwardLes méthodes indirectes de vérification dont disposent l’ARC et Revenu QuébecUne cession de créance ne constitue pas un paiementDonative Intent, Really?Programme des divulgations volontaires (“PDV”) et allègements pour les contribuablesLending Activity Did Not Possess the Positive Indicia of a “Business”Taxpayer “Ought to Have Known” About the Shareholder BenefitsWilful Blindness to Bad Tax AdviceLitige fiscalDifférends avec l’ARC et Revenu QuébecLes demandes faites dans le cadre du Programme des divulgations volontaires sont une course contre le tempsTrust Prevented from Going Back on Its CCA FilingInput Tax Credits: “Supporting Documentation” Need Not Always Be Issued or Signed by the SupplierThere Must Be an Intention to Profit for a Business to ExistDirectors Have to Show Real “Concern” About a Corporation’s Tax ObligationsMonetary Awards Are Characterized Based on What They Are Intended to ReplaceExecutor Left with Hefty Tax BillGST/HST Rebate Application Filed Too LateRelying on What Others Do Can Be Very CostlyLes administrateurs d’une société doivent payer la TPS et la TVQ si celle-ci omet de le faireTransfert de la maison familiale, le divorce n’a pas sauvé madame du fiscHomepage