What kinds of cases are you looking for?    < Previous Case Collections — holding off on collecting on incorrect GST/HST assessmentGST/HST — Advertising servicesGST — air travel commissionsGST — builder built home for personal useGST — builder of new home was not who CRA thought it wasGST/HST — Cancelling interest on "wash transaction"GST — cleaning up years of failure to charge GST on management feesGST — community centre constructionGST/HST — convincing CRA that it was too late to assessGST — corporation providing health care servicesGST/HST — credit for net tax wrongly remittedGST — dental clinicGST — directors' liability (car dealership)GST — directors' liability (company dissolved)GST — director's liability (construction contractor)GST — director's liability (corporate lawyer)GST — directors' liability (person never agreed to be a director)GST — directors' liability (public company)GST — director's liability (restaurant owner)GST — directors' liability assessment — individual was never a directorGST — employee rebate more than 10 years backGST/HST — exported goodsGST/HST — fixing a failed voluntary disclosureGST — full input tax credits allowedGST — getting CRA to honour a retroactive registrationGST — golf club membershipsGST — home renovation was not substantial renovationGST — input tax credits allowed without documentationGST/HST — input tax credits for GST incurred before registrationGST/HST — input tax credits for joint venture investmentGST/HST — input tax credits for legal fees on selling company sharesGST — input tax credits justifiedGST/HST — input tax credits on bulk purchases of iPhonesGST/HST — input tax credits on inputs to exempt suppliesGST — input tax credits on land held for developmentGST/HST — input tax credits where CRA had cancelled supplier's GST registrationGST — interest reduced to reflect offsetting rebateGST — liability of charitable institution for unremitted GSTGST/HST — litigation over real estate purchaseGST — medical devicesGST — miscellaneous adjustmentsGST/HST — new housing rebateGST/HST — net tax refund approvedGST/HST — no "substantial renovation" of apartment buildingGST — partnership assessment was out of timeGST — purchase of real estateGST/HST — purchases by President as agentGST — rebate for ship towed out of the countryGST/HST — rebate to builder of student residenceGST — recognizing when a second objection had to be filedGST/HST — recovering HST not paid on sales incentivesGST/HST — recovering tax from customers after CRA assessmentGST — reducing assessment by almost 90%GST/HST — reducing assessment on self-supply of new homeGST — registrants were not associatedGST — reopening audit after expiry of appeal periodGST — retroactively deeming a business to be GST-registeredGST — sales of condominiumsGST — school board's liability eliminatedGST — services to insolvent companies were zero-ratedGST/HST — services to US company were zero-ratedGST/HST — services were zero-ratedGST — stopping a client from being driven out of businessGST — summer camp teaching English as a second language was exemptGST — tax on purchase of commercial propertyGST — tire installer neglecting to bill GSTGST — townhouse renovationsGST/HST — valuation of student residenceGST — voluntary disclosure — negotiating interest relief and income tax offsetGST — voluntary disclosure acceptedGST — voluntary disclosure of GST collected on commercial rentsGST — voluntary disclosure of management feesGST — waiver of interestGST — waiver of interest and penaltyGST — waiver of penaltyGST — wash transactionGST — were courses educational or recreational?PST — director's liabilityPST — directors' liability (car dealership)PST — directors' liability re data conversion projectPST — eliminating assessment for tax collected by franchisorPST — invoices written up incorrectlyPST — reducing tax on sale of book with CD-ROMPST — refund of tax on supermarket constructionIncome tax — $2 million payment on retirement was tax-freeIncome tax — another refund where return filed lateIncome tax — assessment for transfer by tax debtorIncome tax — auditor demanding too muchIncome tax — builder built home as personal residenceIncome tax — cancelling source deductions assessmentIncome tax — capital gains vs. incomeIncome tax — charitable donation of kidney beansIncome tax — charitable donation to US religious schoolIncome tax — child support deductionIncome tax — claiming business losses from past yearsIncome tax — companies were not carrying on Personal Services BusinessIncome tax — corporation was bare trusteeIncome tax — costs of mother's Notice of Objection deductibleIncome tax — CRA chasing widow for deceased's RRSPIncome tax — deduction for Power of Attorney feesIncome tax — donations to suspect charity allowedIncome tax — expenses against unreported incomeIncome tax — expenses of setting up a film shelterIncome tax — general anti-avoidance ruleIncome tax — getting the $500,000 capital gains exemptionIncome tax — getting Third Level Fairness reviewIncome tax — income from UN agency was tax-freeIncome tax — income not earned personallyIncome tax — intercompany charges deductibleIncome tax — liability of deceased's estate for UK pension incomeIncome tax — no tax on litigation settlementIncome tax — officers of company were acting as outside sales reps, not employeesIncome tax — over-intrusive auditIncome tax — professional fees deduction allowedIncome tax — refunds where returns filed lateIncome tax — "reserve" was not a reserveIncome tax — RRSP on deathIncome tax — sale of condo was not a "flip" for profitIncome tax — tax savings on selling homeIncome tax — taxpayer did not realize she was non-resident and exempt from Canadian taxIncome tax — trust for disabled childIncome tax — voluntary disclosureIncome tax — wages of family members were deductibleIncome tax — waiver of TFSA penalty taxIncome tax — withholding tax on deemed dividendIncome tax and GST — real estate agent's business expensesCollections — execution preventing sale of propertyPayroll withholdings — directors' liability (company dissolved)Payroll withholdings — directors' liability (public company)Payroll withholdings — penalty for late remittanceYour problem goes here Next Case > GST/HST — reducing assessment on self-supply of new home My client X and her business partner Y built a new home, together with Z, a young man whose family wanted him to learn the construction business. Z put in some equity and X transferred 50% beneficial interest in the property to Z. They signed an agreement that, even though X remained legal owner of the property, X and Z each had 50% beneficial ownership. (Z registered this agreement on title to protect his interest.) The new home was built, but didn't sell. The basement was rented to a tenant for a few months starting September 2015. In January 2016, X bought back Z's 50% interest in the home, and eventually sold the home. A CRA auditor proposed to assess X almost $400,000 for HST on the "self-supply" that was triggered when part of the home was rented out to a tenant. X came to me for help. I reviewed the history and all the documentation, and determined that the auditor was correct in proposing to apply the self-supply rule. However, at the time of the self-supply, X owned only 50% of the property — something the auditor was unaware of. I provided the auditor with a careful explanation of how the matter had developed, and showed conclusively that as of September 2019, when the tenant moved in, X beneficially owned only 50% of the property. X was thus liable for only 50% of the HST on the self-supply. As well, X was entitled to input tax credits (ITCs) for 50% of the HST spent on the construction costs. The auditor had acknowledged this in his proposal letter and invited X to submit receipts. When I reviewed all the receipts, however, I could see there would be a problem, because the receipts were variously in the names of X, Y and Z. I therefore included in my letter to the auditor an explanation of why invoices in the names of X and Z both qualified, since as co-owners they automatically authorized each other to incur construction expenses. I further submitted a written agreement between X and Y, documenting a pre-existing oral agreement, whereby X authorized Y to incur construction expenses as X's agent. I showed that the Regulations governing ITCs claims permitted a registrant to claim ITCs if the supporting documentation named the registrant's authorized agent or representative. My careful analysis and documentation smoothed the way, and the auditor allowed all of the input tax credits submitted, as well as agreeing that X was liable for only 50% of the HST. The end result was to reduce the HST assessed from almost $400,000 to under $100,000. Problem greatly resolved! (2020)