See Also
Fadali v. The King, 2026 TCC 86
Derksen J. found that the taxpayer was not entitled to claim ITCs respecting his construction expenses of a new home that he had sold in December...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | the s. 296(2.1) requirement on CRA to apply available rebates when assessing HST reduced a late-filing penalty | 246 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | taxpayer constructed and sold a new home as an adventure in the nature of trade | 112 |
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | ITCs could not be claimed for new-home construction expenses incurred while not yet a registrant | 51 |
Moseley v. The King, 2026 TCC 59 (Informal Procedure)
At the time the appellant acquired a former restaurant (now vacant), he was registered for GST purposes, so that he was not charged GST. The sale...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) - Paragraph 9(2)(a) | s. V-I-9(2) exemption does not apply to a property that was formerly used in commercial activity | 316 |
| Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) | s. 141.1(3) for greater certainty deemed a former restaurant to continue to be used in commercial activity | 199 |
| Tax Topics - Excise Tax Act - Section 242 - Subsection 242(1) | retroactive revocation of registration was questionable, but as a discretionary decision, could not be challenged in the Tax Court | 159 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) | CRA direct assessment of a purchaser whose registration was retroactively revoked was valid under s. 296(1)(b) | 215 |
Administrative Policy
FAQ - Deferral of GST/HST Tax Remittances: CRA and COVID-19 20 April 2020 CRA Webpage (as amended on June 29, 2020)
CRA announced that although “The deadline for businesses to file their [GST/HST] returns is unchanged … the CRA won’t impose penalties where...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 281.1 - Subsection 281.1(1) | 662 | |
| Tax Topics - Excise Tax Act - Section 261 - Subsection 261(3) | 42 |