This Report is another in our series of GST 101 Series Reports. Each Report in this series focusses on an aspect of GST/HST that is part of the "building blocks" of the system.

When businesses face unpaid invoices, section 231 of the Excise Tax Act offers a pathway to recover GST/HST previously remitted on uncollectible debts. However, as a recent Tax Court decision demonstrates, this relief comes with strict technical requirements that must be meticulously followed. Understanding these conditions and avoiding common pitfalls is essential for businesses seeking to maximize their tax recovery on bad debts.

The Canada Revenue Agency has postponed enforcement of its controversial decision to apply GST/HST to mutual fund trailing commissions, granting the industry an 18-month reprieve until January 1, 2028. While this delay provides breathing room for system implementation and procedural adjustments, mutual fund managers, dealers, and advisors must use this transition period strategically to prepare for compliance, including registration obligations and input tax credit recovery.

A Federal Court case demonstrates the severe consequences of ignoring Canada Revenue Agency Requests for Information during tax audits. When a landscaping corporation and its principal failed to comply with a court-ordered production of financial documents, they faced substantial fines and a 30-day jail threat, highlighting the critical importance of proper RFI compliance with guidance from experienced tax counsel.

After more than 30 years, the Canada Revenue Agency ("CRA") is revoking an administrative arrangement with the Canadian Dental Association that simplified claiming input tax credits ("ITCs") for GST/HST registered.

Bill C-69, which received Royal Assent on June 20, 2024, contains various amendments to implement the federal government's 2024 Budget. In this blog, we discuss a small but important amendment...

When a taxpayer is assessed by the Canada Revenue Agency ("CRA"), the instinct to "do something" can be overwhelming. One of the most common reactions is to start moving assets to related parties...

Beginning this year, digital platform operators should be aware of the new tax reporting requirements under section 292 of the Income Tax Act ("ITA"). Many reportable digital platforms...

Most real property owners in Canada are aware that their tax obligations may differ depending on whether a property is used for residential (such as renting as a home or apartment)...

A recent Ontario Superior Court decision has determined that commercial surety bonds—essential tools for importers and customs brokers securing obligations with the Canada Border Services Agency...

Since the Supreme Court of Canada's 2024 decisions in Iris Technologies and Dow Chemical, many taxpayers and tax practitioners have become well aware...

One of the more complicated areas of tax and trade law in Canada lies in the intersection of these rules with Canada's Indigenous Peoples, and their historic rights under sections 87 to 89 of the Indian Act ("the Act").

A recent Tax Court of Canada decision upheld $1.3 million in penalties and interest against a taxpayer who claimed ignorance of tax non-compliance. The case demonstrates how the doctrine of "wilful blindness" allows courts to equate a taxpayer's deliberate avoidance of inquiry with actual knowledge, particularly when obvious warning signs are ignored.

On September 9, 2024, the Canadian International Trade Tribunal (the "CITT") issued a notice that it was beginning an expiry review in respect of certain Structural Tubing (also called Hollow Structural Sections).

On September 18, 2025, the Canadian International Trade Tribunal (the "CITT") announced an Order in Expiry Review RR-2025-003 .

This is the second in our series of "GST 101 Reports", written with a view to educating our readers on the basics of Canada's GST/HST system...

The Canada Border Services Agency has intensified verification audits targeting carpets and area rugs, with particular focus on proper tariff classification under Chapter 57 of the Customs Tariff. Importers face significant duty assessments, mandatory self-correction obligations, and administrative monetary penalties for misclassification, even when they have historically used the same tariff codes without issue.

The new tariff environment of 2025-2026 has elevated the importance of accurate customs declarations, particularly for related party transactions. This report examines the complex valuation rules that apply when goods are imported between related buyers and sellers, exploring the two critical tests under Canada's Customs Act and the role of transfer pricing documentation in supporting transaction values.

The US-Canada trade dispute has created a complex environment where proper customs valuation is critical for steel industry businesses. This report examines the fundamentals of customs valuation for steel importers, exploring transaction value requirements, related-party rules, and the impact of US tariffs on value for duty reporting.

British Columbia's Provincial Sales Tax continues its steady expansion into professional services and digital commerce, raising questions about whether the province is gradually returning to the harmonized sales tax model it rejected in 2013. The latest changes extend PST to accounting, architectural, real estate services, and cloud infrastructure, narrowing the gap between BC's standalone tax system and the broader HST framework.