In a tax dispute before the Tax Court of Canada, taxpayers may mistakenly assume the Minister is limited to the grounds for the (re)assessment raised at the time of the (re)assessment. However,…
The GST/HST new housing rebate (the “New Housing Rebate”) allows individuals to recover some of the GST or the federal portion of the HST paid, in regards to a new or substantially…
As we start off the new year, it is helpful to review some important tax decisions from the Tax Court of Canada and the Federal Court of Appeal. The tax dispute process…
