Enhanced GST/HST rebate for first-time home buyers

Detail of an architectural plan with ruler and pen, illustrating the design of a first home in the context of the GST/HST rebate.

On May 27, 2025, the federal government announced a major improvement to the GST/HST rebate for first-time buyers of new or substantially renovated homes. This measure is designed to facilitate access to home ownership for first-time homebuyers, by eliminating or reducing the GST (or the federal portion of the HST) on the purchase or construction […]

Federal Budget 2025 – Tax announcements

Canadian flag flying in the blue sky, symbolizing the 2025 federal budget and tax announcements in Canada.

The 2025 federal budget includes several major tax changes; this article focuses exclusively on the tax measures announced. Important announcements include the abolition of the tax on underutilized dwellings and the luxury tax on aircraft and ships, the introduction of a reverse remittance mechanism to counter carousel fraud, and clarification of the application of GST/HST […]

Federal Budget 2025 – Tax announcements

Canadian flag flying in the blue sky, symbolizing the 2025 federal budget and tax announcements in Canada.

The 2025 federal budget includes several major tax changes; this article focuses exclusively on the tax measures announced. Important announcements include the abolition of the tax on underutilized dwellings and the luxury tax on aircraft and ships, the introduction of a reverse remittance mechanism to counter carousel fraud, and clarification of the application of GST/HST […]

Building conversion – plan ahead!

In-ground pool with metal staircase, wooden house with black metal roof, wooden fence, outdoor landscaping, modern house, outdoor relaxation area, residential pool design.

Did you know that conversion or change of use can generate significant GST/HST and QST costs? At a time when many municipalities are outlawing short-term rentals on their territory, many owners are deciding to change the vocation of their vacation properties, making them available to residential tenants or ceasing to rent them out altogether… Legal […]

Expropriation – don’t forget the taxes!

Construction machinery on a landfill site, land excavation for real estate or infrastructure projects, public works crews.

Have you ever been expropriated by a municipality? Or, as a municipality, have you acquired a property by expropriation for public utility purposes? If so, you should be aware that compensation paid in this context raises important tax issues in terms of consumption taxes. These rules are complex, whether the compensation is the result of […]

Nova Scotia: HST rate cut

Red boat moored in a small fishing port with red wooden house, Quebec coastal landscape, peaceful atmosphere, view of water and natural rocks.

As a Quebec company, do you sell or deliver products to Nova Scotia? Then youou’re affected by the lower HST rate starting in April 2025! On October 23, 2024, the Nova Scotia government announced its intention to reduce the provincial component of the Harmonized Sales Tax (HST) in the province by one percentage point (from […]

Are you renting out your chalet, or looking to buy a vacation property? Beware of tax rules!

They’re known as cottages, vacation properties, country homes and second homes. Over-subscribed since the pandemic, the chalet (or accommodation unit) has become a rare commodity for anyone dreaming of spending a few days away from it all. Digital accommodation platforms such as Airbnb Vrbo” and “Booking.com” are coming to terms with this new reality, with […]

GST/HST registered dentists, pay attention!

Modern dental equipment in a clean, well-organized dental practice, ready for dental care, state-of-the-art oral health technology.

End of administrative agreement between the Canada Revenue Agency (“CRA”) and the Canadian Dental Association Following the Supreme Court of Canada’s refusal to hear the Canada Revenue Agency’s (“CRA”) appeal of the Federal Court of Appeal’s decision in the case between the CRA and the office of dentist Dr. Kevin Davis, the CRA issuedGST/HST Notice […]

GST/HST vacation – Work for entrepreneurs!

Christmas trees decorated with Christmas lights, festive atmosphere, seasonal Christmas decorations, decorative green Christmas trees.

On November 21, 2024, the federal government announced a proposal for a temporary GST/HST vacation on certain products. The aim is to reduce Canadians’ bills for two months this winter. But it won’t reduce the workload of merchants, retailers and restaurateurs. GST-HST leave The announcement provides for a two-month GST/HST vacation from December 14, 2024 […]

Taxes – Sports associations and federations – Are you compliant?

As a sports association or federation, have you checked to see if you’re required to register for GST/HST and QST? You should! Did you know the fundamental difference in consumption taxes between a non-profit organization (NPO) and a registered charity (RCO)? Generally speaking, all NPO activities are taxable, unless a tax exemption applies. Conversely, all […]