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.

Judicial Review Of Remission Order Application

RS

Rotfleisch & Samulovitch P.C.

Overview Of Tax Remission Order: Canadian Tax Lawyer's Guide

RS

Rotfleisch & Samulovitch P.C.

Bare Trust Reporting: What Happened Between 2023 And 2026, And Who Must File Now

RS

Rotfleisch & Samulovitch P.C.

Can The CRA Deny Your New Housing Rebate Even If You Actually Used The Property? Yes! A Canadian Tax Lawyer’s Analysis Of Goncharova v. The King

RS

Rotfleisch & Samulovitch P.C.

2520356 Ontario Corp. v. The King (2026 TCC 161): Gutting A House Without Reconstruction (Contractor Walked Off!) Does Not Trigger GST/HST Payment, Says Tax Court Of Canada

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.

Canada-China Trade Reset

Canada International

MK

Millar Kreklewetz

Powering Up: Grid Access, Strategic Screening And Canada’s Emerging Data Centre Regimes

ML

McMillan LLP

Weathering The Tariff Storm: Federal And Provincial Support Programs Available To Canadian Businesses

ML

McMillan LLP

Gloves Off: Canada Answers U.S. Section 338 Tariffs Dollar-for-Dollar As Washington Escalates With Import Bans

Canada International

MT

McCarthy Tétrault LLP

From Duties To Import Bans: The Canada–U.S. Tariff War After The Collapse Of Negotiations

Global International

BL

Borden Ladner Gervais LLP

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

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

RS

Rotfleisch & Samulovitch P.C.

CRA Remission Guide: Canadian Tax Lawyer's Overview

RS

Rotfleisch & Samulovitch P.C.

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

MT

Miller Thomson LLP

Sales And Other Taxes: Doing Business In Canada 2026

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.

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.

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

As part of the federal government’s efforts to encourage investment in Canada, Prime Minister Mark Carney announced the new Productivity Mega Deduction on September 15, 2026 at the inaugural Canada Investment Summit.

C

Cassels

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

The Tax Court strikes the CRA’s attempt to plead a foreign accrual property income theory that was never part of the original tax reassessment, reaffirming firm limits on what subsection 152(9) permits.

RS

Rotfleisch & Samulovitch P.C.

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

Russell Porisky, founder of the Paradigm Education Group, was sentenced in 2016 to five and a half years in jail and a $259,482 fine for counselling fraud and tax evasion. His co-accused and common-law spouse, Elaine Gould, received a related sentence for her own tax evasion conviction.

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.

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.

Bare Trusts Tax Consequences: Canadian Tax Lawyer Guidance

RS

Rotfleisch & Samulovitch P.C.

Withdrawing A Guilty Plea Years Later: What Bernier v The King Teaches Canadian Taxpayers Facing Tax Fraud Charges

RS

Rotfleisch & Samulovitch P.C.

CRA Restaurant Tax Audits: When CRA Reconstructs Your Sales From Eggs, Pitas, And Wine

RS

Rotfleisch & Samulovitch P.C.

Amendments To Indirect Tax Rules Incoming

MK

Millar Kreklewetz

BC Heading Back Towards Harmonization?

MK

Millar Kreklewetz

CRA Refunds: Where Did My Money Go?

MK

Millar Kreklewetz

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.

Who Counts As A “Related Person” Under Canadian Tax Law, To Qualify For Deductions, Rebates And More?

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)

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Devry Smith Frank LLP

Private Equity Outlook 2024 - Top Ten Takeaways (Video)

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McCarthy Tétrault LLP

Ontario's Action Plan: Response To COVID-19

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Crowe Soberman LLP

Our "Tax Take" On Canada's COVID-19 Economic Response Plan (Video)

MP

Moodys Private Client Law LLP

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

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Rotfleisch & Samulovitch P.C.

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