Tax Alert Archives May 2024

Enhanced GST rental rebate: CRA opines that construction begins on excavation

Yesterday, the Canada Revenue Agency (“CRA”) announced that, in its view, the construction of purpose-built rental housing (“PBRH”) for purposes of the PBRH rebate under the Excise Tax Act is generally “considered to begin at the time the excavation…

Prepared by: Adrian Zee

Adrian is an associate at the firm’s Vancouver office. Adrian’s practice focuses on Canadian commodity tax, including the Harmonized Sales Tax (HST), Goods and Services Tax (GST), provincial sales taxes, and realty taxes (including the B.C. Speculation and Vacancy Tax, City… more »

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DAC Investment – Tax Court rules that “non-CCPC planning” is not abusive under GAAR

Yesterday, the Tax Court of Canada released its decision in DAC Investment Holdings Inc. v R. Led by Matthew Williams, Florence Sauve, and Brittany Rossler, the decision represents a major win for taxpayers across the country.

In…

Prepared by: Katherine Neil

Katherine Neil is an associate practicing in the Vancouver office. Katherine obtained her Juris Doctor degree from the Schulich School of Law at Dalhousie University in 2022. After graduating from law school, she articled at a large, full-service firm based… more »

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