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.

Everything You Need To Know About Crypto Tax Planning Through A Canadian-Controlled Private Corporation (CCPC) In 2026: Incorporation vs. Personal Holding, Expense Deductions, And Integrating With Other Income Sources

Savvy crypto investors and traders in Canada often ask the same question: should crypto activity be carried on personally or through a Canadian-controlled private corporation, commonly called a CCPC? In 2026, that question still has no one-size-fits-all answer. The right structure depends on factors such as the type of crypto activity, the level of profit, the need to deduct expenses, whether the taxpayer wants to combine crypto results with other income sources, and more.

RS

Rotfleisch & Samulovitch P.C.

The Clear Line Between CRA’s Tax Audit Vs. A Criminal Tax Investigation: Why R V Jarvis Is The Most Important Tax Case For Canadian Taxpayers

The Supreme Court of Canada’s decision in R v Jarvis, 2002 SCC 73, remains the leading authority in Canadian tax law on the boundary between a civil tax audit and a criminal tax investigation. For any Canadian taxpayer facing aggressive CRA scrutiny, understanding the Jarvis framework is not optional — it is essential.

RS

Rotfleisch & Samulovitch P.C.

Canadian Influencer Tax Guide: CRA Audit Risks, GST/HST Rules, Cryptocurrency Income, Foreign Reporting, And Tax Planning Strategies

The creator economy has fundamentally changed how Canadians earn income. YouTubers, Instagram influencers, TikTok personalities, Twitch streamers, podcasters, affiliate marketers, bloggers, online educators, subscription-based performers, and other digital entrepreneurs now generate substantial revenues through online platforms.

RS

Rotfleisch & Samulovitch P.C.

CRA Agents Answer Only 17% Of Tax Questions Accurately: What Canadian Taxpayers Must Know About The Auditor General And Ombudsperson Reports

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

RS

Rotfleisch & Samulovitch P.C.

The OnlyFans Audit: Why A Canadian Tax Lawyer Warns Creators That The CRA Is Watching (For Income Tax Due)

RS

Rotfleisch & Samulovitch P.C.

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

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Devry Smith Frank LLP

Do You Qualify For The New Home GST Rebate In Ontario? (Video)

DS

Devry Smith Frank LLP

2026 Ontario HST Rebate Update: What New Home Buyers Need To Know (Video)

DS

Devry Smith Frank LLP

Stored Aviation Fuel Sales – GST Liability

MK

Millar Kreklewetz

FIFA World Cup 2026 And Canadian Tax: What Short-Term Renters, Businesses, And Bettors Need To Know

RS

Rotfleisch & Samulovitch P.C.

TCC: No Easy Way To Pre-Pay Quarterly GST

MK

Millar Kreklewetz

BMLex Avocats Inc. v. The King, 2026 CCI 107 – GST/HST Installment Interest Despite A Tax Credit? Tax Court Confirms That Taxpayers Must Provide Clear Instructions To Apply Refund Balances

RS

Rotfleisch & Samulovitch P.C.

Qureshi v. The King -Pre-Construction Condominium Flipping, Principal Residence Claims, And GST Builder Liability – Tax Court Rejects Taxpayer’s Attempt To Treat $456,000 Profit As Tax-Free

RS

Rotfleisch & Samulovitch P.C.

From 4% Random Selection To 100% Audit Risk: How CRA’S AI-Driven Audits Are Changing Tax Enforcement For Canadians

RS

Rotfleisch & Samulovitch P.C.

Remote Work As An Accommodation: No Longer Exceptional But Not Automatic

Canada Employment

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Fasken

Duty To Inquire About Disabilities: Key Lessons From A Recent Ontario Human Rights Decision

Canada Employment

F

Fasken

Supreme Court Of Canada Denies Leave In Wolastoqey Nation’s Aboriginal Title Claim

Canada Litigation

C

Cassels

New Principles For AI Use In Ontario

Canada Technology

MT

Miller Thomson LLP

AI For All: What Employers Need To Know About Canada's National AI Strategy

Canada Employment

TL

Torys LLP

CRA Agents Answer Only 17% Of Tax Questions Accurately: What Canadian Taxpayers Must Know About The Auditor General And Ombudsperson Reports

The government’s own Auditor General has confirmed it: if you call the CRA for tax advice, there is an 83% chance the answer will be wrong.

RS

Rotfleisch & Samulovitch P.C.

The OnlyFans Audit: Why A Canadian Tax Lawyer Warns Creators That The CRA Is Watching (For Income Tax Due)

Online content creation has become a serious source of income for many creators. Recent reports suggest that actress Shannon Elizabeth earned more than seven figures in her first week on OnlyFans platforms, even if the platform is foreign or the payments are processed outside Canada.

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

RS

Rotfleisch & Samulovitch P.C.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

RS

Rotfleisch & Samulovitch P.C.

France's Crypto Kidnapping Surge Exposes A Deeper Risk: What Canadian Crypto Investors Should Know About Tax Data Exposure And CRA Disclosure

RS

Rotfleisch & Samulovitch P.C.

Gst/Hst Reprieve For Trailing Commissions

MK

Millar Kreklewetz

TCC Powerless Over Cra Collections

MK

Millar Kreklewetz

New CRA Guidance On Province Of Supply

MK

Millar Kreklewetz

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

RS

Rotfleisch & Samulovitch P.C.

Fadali v The King, 2026 TCC 86: When A New Home Sale Becomes A GST/HST Problem For The Builder

RS

Rotfleisch & Samulovitch P.C.

The Due Diligence Defence & Directors’ Liability

MK

Millar Kreklewetz

Unclaimed GST ITCs Allowed On Reassessment

MK

Millar Kreklewetz

Why Tax Court Won’t Reopen GST Appeals Dropped By Mistake: Canadian Tax Lawyer Explains Yi v The King (2026 TCC 82)

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

CRA phishing scams and CRA impersonation fraud continue to increase across Canada, particularly during tax-filing season and periods involving government benefit payments.

RS

Rotfleisch & Samulovitch P.C.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

Canadian landlords operating short-term rentals now face strict new limits on claiming tax deductions if they fail to follow provincial or municipal rules. The Canada Revenue Agency can deny expenses related to short-term rental properties under the updated Income Tax Act.

RS

Rotfleisch & Samulovitch P.C.

Why Tax Court Won’t Reopen GST Appeals Dropped By Mistake: Canadian Tax Lawyer Explains Yi v The King (2026 TCC 82)

In the decision of Yi v The King, the Tax Court of Canada considered whether taxpayers could revive appeals after discontinuing them due to a misunderstanding of the underlying liabilities.

RS

Rotfleisch & Samulovitch P.C.

GST/HST On Medical Fee-Sharing: Canadian Tax Lawyer Explains Why CRA Lost In Tax Court In MedSleep v. The King

RS

Rotfleisch & Samulovitch P.C.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

Corporations are treated as distinct legal persons, separate from their shareholders, directors, and officers.

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

Canadian landlords operating short-term rentals now face strict new limits on claiming tax deductions if they fail to follow provincial or municipal rules. The Canada Revenue Agency can deny expenses related to short-term rental properties under the updated Income Tax Act.

RS

Rotfleisch & Samulovitch P.C.

Smith v. The King – Missed The Deadline To Object To A CRA Tax Reassessment? What The Tax Court Requires To Grant An Extension Of Time

When a taxpayer misses the deadline to file a notice of objection to a CRA tax reassessment, the situation often feels irreversible. In practice, however, the law does provide a pathway to correct that mistake — but only if the process is followed precisely.

RS

Rotfleisch & Samulovitch P.C.

Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks

Canadian taxpayers, including content creators, influencers, and digital entrepreneurs, who earn income from digital marketing activities—including online advertising through platforms such as Google AdSense, promotional services linked to NFT projects, and sponsorship arrangements with offshore entities—often assume that this income is not subject to GST/HST or is automatically zero-rated because it involves non-Canadian counterparties.

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

RS

Rotfleisch & Samulovitch P.C.

Is The CRA Using Flawed AI To Audit You? Lessons For Canadian Taxpayers From The Robodebt Scandal, An Australian Tax Disaster

RS

Rotfleisch & Samulovitch P.C.

CRA’s Conduct Slammed For Unnecessarily Prolonging Tax Litigation, Increasing Costs: A Canadian Tax Lawyer Analyzes Canada V. Marine Atlantic

RS

Rotfleisch & Samulovitch P.C.

Beware The Tax Trap: When Exactly Does A Business Cease To Qualify As A “Small Supplier” And Lose GST/HST Exemption?

RS

Rotfleisch & Samulovitch P.C.

GST/HST Bad Debt Deductions Denied For Failing To Meet Strict Statutory Requirements, Heydary Green Professional Corporation v. The King

RS

Rotfleisch & Samulovitch P.C.

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

RS

Rotfleisch & Samulovitch P.C.

Beneficial Owners Beware: Proposed Changes To Manitoba’s Land Transfer Tax Framework

TD

Thompson Dorfman Sweatman LLP

GST 201: Bad Debt GST Recovery Has Strict Rules

MK

Millar Kreklewetz

CRA Delays GST/HST Changes On Trailing Commissions To 2028

BL

Borden Ladner Gervais LLP

CRA Settlement After A Reassessment: When Resolution Becomes Unstable

CT

Counter Tax Litigators

Smith v. The King – Missed The Deadline To Object To A CRA Tax Reassessment? What The Tax Court Requires To Grant An Extension Of Time

RS

Rotfleisch & Samulovitch P.C.

Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks

RS

Rotfleisch & Samulovitch P.C.

Ambiguous HST Clauses In Real Estate Transactions: When “Tax Included” Means Risk Assumed

RS

Rotfleisch & Samulovitch P.C.

CRA Real Estate Tax Audits Using MLS Data: Builder Risk, GST/HST Exposure & Audit Defence Strategies In Canada

RS

Rotfleisch & Samulovitch P.C.

Bergevin v. The Queen – Missed A Tax Deadline? Disaster! The Courts Are Very Strict With Procedural Rules

RS

Rotfleisch & Samulovitch P.C.

See more

Highlighted Content

Everything You Need To Know About Crypto Tax Planning Through A Canadian-Controlled Private Corporation (CCPC) In 2026: Incorporation vs. Personal Holding, Expense Deductions, And Integrating With Other Income Sources

RS

Rotfleisch & Samulovitch P.C.

The Clear Line Between CRA’s Tax Audit Vs. A Criminal Tax Investigation: Why R V Jarvis Is The Most Important Tax Case For Canadian Taxpayers

RS

Rotfleisch & Samulovitch P.C.

Canadian Influencer Tax Guide: CRA Audit Risks, GST/HST Rules, Cryptocurrency Income, Foreign Reporting, And Tax Planning Strategies

RS

Rotfleisch & Samulovitch P.C.

CRA Agents Answer Only 17% Of Tax Questions Accurately: What Canadian Taxpayers Must Know About The Auditor General And Ombudsperson Reports

RS

Rotfleisch & Samulovitch P.C.

The OnlyFans Audit: Why A Canadian Tax Lawyer Warns Creators That The CRA Is Watching (For Income Tax Due)

RS

Rotfleisch & Samulovitch P.C.

CRA Phishing Scams And CRA Impersonation Fraud In Canada: What Taxpayers Need To Know About Identity Theft And Tax Fraud

RS

Rotfleisch & Samulovitch P.C.

Director’s Liability For Taxes: A Canadian Tax Lawyer’s Guide To CRA Rules

RS

Rotfleisch & Samulovitch P.C.

Short-Term Rental Tax Deductions Denied In Canada: New Income Tax Act Rules Target Non-Compliant Landlords

RS

Rotfleisch & Samulovitch P.C.

Smith v. The King – Missed The Deadline To Object To A CRA Tax Reassessment? What The Tax Court Requires To Grant An Extension Of Time

RS

Rotfleisch & Samulovitch P.C.

Charging GST/HST On Digital Marketing Income In Canada: AdSense, NFTs, And Zero-Rating Risks

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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