Tax Notes

April 3, 2018

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Secured Creditor’s Priority Over Unremitted GST/HST: SCC Grants Callidus Capital Corporation Leave to Appeal

Jane Loyer, Colleen Ma

On March 22, 2018, the Supreme Court of Canada granted Callidus Capital Corporation (the “Secured Creditor”) leave to appeal the Federal Court of Appeal decision that interpreted subsection 222(3) of the Excise Tax Act (Canada) (the “ETA”) as giving the...

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A Cautionary Tale Regarding the GST/HST New Housing Rebate

Colleen Ma, Arthur Opalinski

As an incentive to a prospective buyer, a builder may offer to provide a credit to decrease the purchase price of a newly-constructed or substantially renovated detached house, duplex, or condominium unit (collectively referred to as a “Home“) in exchange...

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Displaying 1-2 of 2