Canada: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

How Far Back Can CRA Go In A Voluntary Disclosure Program Application? VDP Look-Back Periods, Tax Reassessments, And Older Tax Years

A taxpayer who discovers years of unreported income, unfiled returns, or missing foreign-information forms will usually ask one urgent question: how far back can the CRA go? Under the current Voluntary Disclosures Program, there is no single answer.

RS

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate In 2026: A Complete Guide To Eligibility, Ontario's Enhanced Rebate, And How To Avoid Case Law Traps

If you have signed, or are about to sign, an agreement to buy a newly built home in Ontario, the HST you recover could be anything from nothing to $130,000. The difference usually comes down to a signing date, a price threshold, or whose name is on the purchase agreement, and not to whether you are buying your first home.

RS

Rotfleisch & Samulovitch P.C.

CRA Tightens Voluntary Disclosures Program (VDP) Rules For Non-Filers, In June 2026 STEP Webinar

When the Canada Revenue Agency overhauled the Voluntary Disclosures Program (VDP) effective October 1, 2025, replacing Information Circular IC00-1R6 with IC00-1R7, it left tax practitioners with a long list of practical questions.

RS

Rotfleisch & Samulovitch P.C.

The Practical Guide To Unfiled Tax Returns In Canada: Deadlines, Penalties, And How To Fix Them

Canada’s tax system is a system of self-reporting. This feature is explicitly stated in subsection 150(1) of the Income Tax Act. This subsection requires taxpayers to file a tax return “without notice or demand for the return, for each taxation year of a taxpayer.”

RS

Rotfleisch & Samulovitch P.C.

Voluntary Disclosure Program Pitfalls: What Instantly Disqualifies Your CRA VDP Claim

RS

Rotfleisch & Samulovitch P.C.

Fighting Your CRA Reassessment At The Tax Court Of Canada Through An Appeal? Does An Informal Or General Procedure Apply?

RS

Rotfleisch & Samulovitch P.C.

Missed A GST/HST Rebate Deadline?

MK

Millar Kreklewetz

Canada Sales Taxes: What Foreign Companies Owe Before They Open A Canadian Office

MT

Miller Thomson LLP

CRA’s Automated Tax Filing Raises Audit Risk For Business Owners, Real Estate Investors, Crypto Traders, Cross-Border Filers, And High-Net-Worth Canadians

RS

Rotfleisch & Samulovitch P.C.

Quebec Staffing Agency, Alpha Et Omega Multiservices Inc., And Its Director Fined Over $2.1 Million Plus Jailed For Tax Fraud

RS

Rotfleisch & Samulovitch P.C.

Identity Theft And CRA Benefit Fraud: How Human Trafficking Survivors Can Fight Fraudulent CERB Claims, Clawbacks, Tax Debt

RS

Rotfleisch & Samulovitch P.C.

Taxe de vente et autres taxes : Faire des affaires au Canada 2026

MT

McCarthy Tétrault LLP

Getting An Engineer, Accountant, Or Security Guard In British Columbia May Not Become More Expensive After All, At Least For Now…

WG

Watson Goepel LLP

CRA Remission Guide: Canadian Tax Lawyer's Overview

RS

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate In 2026: A Complete Guide To Eligibility, Ontario's Enhanced Rebate, And How To Avoid Case Law Traps

RS

Rotfleisch & Samulovitch P.C.

Le Québec impose de nouvelles obligations de divulgation énergétique aux propriétaires immobiliers

FF

Fasken (French)

British Columbia Pauses Expansion Of PST To Professional Services: What Businesses Need To Know

MT

Miller Thomson LLP

The Trade War Tit-for-tat Continues: United States Responds To Canada’s Retaliatory Surtaxes With New Tariffs And Import Prohibitions

Canada International

OH

Osler, Hoskin & Harcourt LLP

The Warranty Of Good Working Order: New Québec Consumer Protection Regulation Takes Effect October 5, 2026

Canada Consumer

GW

Gowling WLG

Voluntary Disclosure Program Pitfalls: What Instantly Disqualifies Your CRA VDP Claim

If the CRA has already contacted you about unreported income or an unfiled return, don't assume the door is closed. What disqualifies a voluntary disclosure depends on more than whether the Canada Revenue Agency has contacted the taxpayer.

RS

Rotfleisch & Samulovitch P.C.

Fighting Your CRA Reassessment At The Tax Court Of Canada Through An Appeal? Does An Informal Or General Procedure Apply?

If you have already filed a Notice of Objection and the CRA has confirmed a reassessment you disagree with, your next stop is the Tax Court of Canada, and the Informal Procedure vs. General Procedure decision is one of the first strategic choices you and your Canadian tax litigation lawyer will make.

RS

Rotfleisch & Samulovitch P.C.

The Complete Playbook For Fighting CRA Tax Reassessments: When CRA Denies Your Tax Losses

A CRA loss denial means the CRA has reassessed to disallow a claimed business, rental, trading, or investment loss. The taxpayer generally has 90 days from the notice of reassessment to file a Notice of Objection, and may appeal to the Tax Court of Canada if the objection fails.

RS

Rotfleisch & Samulovitch P.C.

Sales And Other Taxes: Doing Business In Canada 2026

Canada's sales tax system combines federal GST with provincial variations including HST, QST, and PST regimes. Understanding registration requirements, collection obligations, and recent digital economy rules is essential for businesses operating across different provinces, particularly non-resident suppliers navigating complex cross-border tax compliance.

MT

McCarthy Tétrault LLP

The Real Cost Of Going To Tax Court: What Canadian Taxpayers Should Know Before Appealing

RS

Rotfleisch & Samulovitch P.C.

When Foreign Invoices Trigger A Hidden GST Bill: Section 218 Self-Assessment, Explained In English

RS

Rotfleisch & Samulovitch P.C.

Salehi v The King : When Building And Selling A Toronto Home Defines You As A Builder With HST Owing

RS

Rotfleisch & Samulovitch P.C.

Productivity Mega Deduction: Canada Expands Immediate Expensing To Accelerate Capital Investments And Bolster Canada’s Tax Competitiveness

C

Cassels

CRA Cannot Ambush Taxpayers With A Brand-New Basis Of Re-Assessment, Not Even Foreign Accrual Property Income (FAPI)

RS

Rotfleisch & Samulovitch P.C.

Paradigm Tax Evasion Scheme: Porisky And Gould Lose Final Tax And GST Appeals

RS

Rotfleisch & Samulovitch P.C.

Can You Still Object If You Never Received A CRA Reassessment? A Canadian Tax Lawyer’s Analysis Of Estate Of Ducharme v. The King

RS

Rotfleisch & Samulovitch P.C.

HST Cannot Be Set Off Against Debts Owing

MK

Millar Kreklewetz

CRA Releases New Guidance On The Direct Cost GST/HST Exemption For Charities And Public Service Bodies

C

Cassels

GST/HST Registration For Condo Corps

MK

Millar Kreklewetz

Can You Still Object If You Never Received A CRA Reassessment? A Canadian Tax Lawyer’s Analysis Of Estate Of Ducharme v. The King

A taxpayer who does not receive a Canada Revenue Agency (CRA) Notice of Assessment or Reassessment may assume that the deadline to object has not started. The law is more nuanced.

RS

Rotfleisch & Samulovitch P.C.

HST Cannot Be Set Off Against Debts Owing

A recent British Columbia Court of Appeal decision confirms that businesses cannot use contractual set-off clauses to discharge HST obligations, even when underlying commercial debts are undisputed.

MK

Millar Kreklewetz

CRA Releases New Guidance On The Direct Cost GST/HST Exemption For Charities And Public Service Bodies

The Canada Revenue Agency has released new guidance on the direct cost exemption under the Excise Tax Act, clarifying when charities and not-for-profit organizations can sell goods or services at cost without charging GST/HST. Organizations that frequently resell materials, supplies, or services to members and program participants need to understand the narrow technical requirements that determine whether their cost-recovery arrangements qualify for this exemption.

C

Cassels

GST/HST Registration For Condo Corps

Property managers and board directors often assume condominium corporations don't need GST/HST registration because residential unit supplies are exempt. However, determining which supplies are taxable and when registration becomes mandatory involves complex considerations of supply status, small supplier thresholds, and compliance requirements that have evolved significantly since 1991.

MK

Millar Kreklewetz

What An Israeli Actor’s Tax Evasion Sentence Reveals About Canada’s Tougher Tax Evasion Laws

RS

Rotfleisch & Samulovitch P.C.

Guide To Crypto Airdrop Tax In Canada: Airdrops And Token Rewards & How They Are Taxed In Canada

Free tokens are rarely free of tax consequences. Airdrops, staking rewards, yield-farming distributions and DAO compensation all arrive in a crypto wallet without a purchase, which makes them easy to overlook at filing time, and difficult to characterize when they are not overlooked.

RS

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate: A Complete Guide To Eligibility, Amounts, And How To Avoid Case Law Traps

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 a primary residence.

RS

Rotfleisch & Samulovitch P.C.

CRA Uses ‘Alternative Methods’ For GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts

When the Canada Revenue Agency (CRA) concludes that a GST/HST registrant’s books and records do not provide a complete or reliable picture of its taxable sales, it may reconstruct those sales using an alternative or indirect audit method.

RS

Rotfleisch & Samulovitch P.C.

Judicial Review Of CRA Decisions: Challenging A CRA Refusal In Federal Court

A CRA refusal is not always something that can be challenged through the normal tax objection and appeal system. The first question is usually whether the taxpayer is disputing a discretionary CRA decision, which may be reviewed by the Federal Court, or disputing the correctness of a tax assessment, which generally belongs in the Tax Court of Canada.

RS

Rotfleisch & Samulovitch P.C.

No GST/HST New Housing Rebate Where A Bare Trusee Takes Title

RS

Rotfleisch & Samulovitch P.C.

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

RS

Rotfleisch & Samulovitch P.C.

Missed CRA Email Notification After A Reassessment: Can You Still File A CRA Objection?

RS

Rotfleisch & Samulovitch P.C.

When Are Legal Fees Tax Deductible In Canada? A Canadian Tax Lawyer’s Guide

RS

Rotfleisch & Samulovitch P.C.

BC Heading Back Towards Harmonization?

MK

Millar Kreklewetz

CRA Refunds: Where Did My Money Go?

MK

Millar Kreklewetz

Remboursement bonifié pour habitations neuves de l’Ontario : ce que les constructeurs doivent savoir sur le crédit, la déclaration et la récupération des sommes avancées

Canada Real Estate

MT

Miller Thomson LLP

Winery Compliance In Ontario And B.C.

MK

Millar Kreklewetz

Ontario’s Enhanced New Housing Rebate: What Builders Need To Know About Crediting, Reporting And Recovery

MT

Miller Thomson LLP

Canada's Foreign Influence Transparency Registry: The Income Tax And GST/HST Consequences Registering Organizations Are Missing

RS

Rotfleisch & Samulovitch P.C.

Guide To The Canadian Tax Treatment Of Halal Mortgages: Halal Mortgages Are Shari'ah-Compliant But Taxable In Canada

RS

Rotfleisch & Samulovitch P.C.

Missed CRA Email Notification After A Reassessment: Can You Still File A CRA Objection?

RS

Rotfleisch & Samulovitch P.C.

When Are Legal Fees Tax Deductible In Canada? A Canadian Tax Lawyer’s Guide

RS

Rotfleisch & Samulovitch P.C.

Gig Economy Workers Beware How You Are Taxed In Canada: CRA Audit Risks, Creator Income, AI Income, And GST/HST Obligations

RS

Rotfleisch & Samulovitch P.C.

What Is The CRA's GST/HST Voluntary Disclosures Program?

RS

Rotfleisch & Samulovitch P.C.

See more

Highlighted Content

How Far Back Can CRA Go In A Voluntary Disclosure Program Application? VDP Look-Back Periods, Tax Reassessments, And Older Tax Years

RS

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate In 2026: A Complete Guide To Eligibility, Ontario's Enhanced Rebate, And How To Avoid Case Law Traps

RS

Rotfleisch & Samulovitch P.C.

CRA Tightens Voluntary Disclosures Program (VDP) Rules For Non-Filers, In June 2026 STEP Webinar

RS

Rotfleisch & Samulovitch P.C.

The Practical Guide To Unfiled Tax Returns In Canada: Deadlines, Penalties, And How To Fix Them

RS

Rotfleisch & Samulovitch P.C.

Voluntary Disclosure Program Pitfalls: What Instantly Disqualifies Your CRA VDP Claim

RS

Rotfleisch & Samulovitch P.C.

Fighting Your CRA Reassessment At The Tax Court Of Canada Through An Appeal? Does An Informal Or General Procedure Apply?

RS

Rotfleisch & Samulovitch P.C.

The Complete Playbook For Fighting CRA Tax Reassessments: When CRA Denies Your Tax Losses

RS

Rotfleisch & Samulovitch P.C.

Guide To Crypto Airdrop Tax In Canada: Airdrops And Token Rewards & How They Are Taxed In Canada

RS

Rotfleisch & Samulovitch P.C.

The GST/HST New Housing Rebate: A Complete Guide To Eligibility, Amounts, And How To Avoid Case Law Traps

RS

Rotfleisch & Samulovitch P.C.

CRA Uses ‘Alternative Methods’ For GST/HST Audits, Including Estimating Business Revenue, Reconstructing Missing Receipts

RS

Rotfleisch & Samulovitch P.C.

Latest Videos

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First-Time Home Buyer GST Rebate For New Homes In Ontario (Video)

DS

Devry Smith Frank LLP

5 Key Takeaways From The Economic Recovery Plan Discussion With Minister Of Jobs, Economy And Innovation, Doug Schweitzer (Video)

MT

McCarthy Tétrault LLP

Another Frantic COVID-19 Announcement On Tax Filing And Payment Extensions: Version March 26/27, 2020 (Video)

MP

Moodys Private Client Law LLP

Ontario's Action Plan: Response To COVID-19

CS

Crowe Soberman LLP

Bitcoin& Cryptocurrency Taxation In Canada – Canadian Tax Lawyer Analysis (Video)

RS

Rotfleisch & Samulovitch P.C.

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