Tax & Trade Blog

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NO EXCUSE FOR MISSED CRA PORTAL ALERTS

TCC CONFIRMS BUSINESS CARRIES ALL THE RISK WHEN DIGITAL PORTALS IGNORED

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A recent Tax Court of Canada (“TCC”) case highlights the harsh consequences of failing to monitor an online Canada Revenue Agency (“CRA”) portal, like MyCRA or My Business Account. In Web Listings Inc. v. His Majesty the King, 2026 TCC 101 (“Web Listings”), the TCC confirmed that if a business’s authorized representative receives online portal notifications and ignores them, the tax consequences for the business are severe.

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HOUSE FLIPPING & BRIEF OCCUPANCY

TCC FINDS TWO RENOVATED HOMES HELD AS INVENTORY – NOT RESIDENCES

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As we have noted before (here and here), the Canada Revenue Agency (“CRA”) continues to audit residential homeowners who build or substantially renovate homes for resale, regularly assessing them as “builders” liable to pay GST/HST.

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HOUSE FLIPPING & SALES HISTORY

TCC FINDS HOUSE HELD AS INVENTORY DESPITE OCCUPANCY

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As we blogged about here, the CRA continues to pursue homeowners and builders who buy, renovate or construct, and resell residential properties, often finding them liable to collect and remit GST/HST as “builders” under the Excise Tax Act (“ETA”).

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NOTICE OF ASSESSMENT NOT RECEIVED. CAN I APPEAL?

TAX COURT SETS FOUR-STEP PROCESS FOR GETTING NOTICES OF OBJECTION BACK ON TRACK

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When it comes to filing a Notice of Objection (an “Objection”) in respect of a Notice of Assessment (an “NOA”) for GST/HST or income tax matters – or many other matters involving federal taxes – most taxpayers will know that they generally have a 90-day window to file that Objection.

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LATE TAX OBJECTIONS FACE STRICT DEADLINES

NO SECOND CHANCES WHEN APPLYING FOR AN EXTENSION OF TIME TO OBJECT

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A Notice of Objection (“NoO”) may be filed late – but ONLY if certain conditions and deadlines are met. Many taxpayers are unaware of the ability to apply for a late filing, and equally unaware that when THOSE deadlines are missed, it is all over!