Resources & Articles
Construction
T5018 Information Return
One of Canada Revenue Agency’s (CRA) strategies to combat the ever-growing underground economy is to require construction businesses to file an annual T5018 return. A...
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PROVIDING SUPPLIES TO YOUR CONTRACTORS: GST/HST Issues
In a July 29, 2021, Tax Court of Canada case, a trucking company (the taxpayer) engaged the services of a number of drivers as independent...
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Key considerations for closing the Canadian infrastructure gap
(authored by RSM CANADA) Closing the infrastructure gap in Canada will require a focus on projects and programs that are holistic, innovative and future looking
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We are Knowledgeable in a Wide Variety of Construction and Real Estate Risks and Issues That Affect Your Business
DJB has a long history of providing professional services to a variety of construction and real estate businesses throughout Niagara, Hamilton, and Halton. Whether your...
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Underused Housing Tax (UHT): New Proposed Tax for Non-resident Property Owners
Effective on January 1, 2022, a new proposed tax called Under Housing Tax (UHT) will be levied on vacant or underused residential real estate owned...
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Construction and Real Estate Businesses – Structures and Tax Planning
There are many ways to structure a construction and/or real estate business in order to achieve income tax deferrals and savings. The structuring techniques come...
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Meet the Construction & Real Estate Industry Advisory Team
DJB’s Construction & Real Estate niche team provides professional services to a number of privately-owned businesses throughout Niagara, Hamilton, and Halton. Whether your core business...
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GST/HST and QST Compliance Issues Relating to Construction of Residential Rentals
Audit activity by the Canada Revenue Agency (CRA) and the Quebec Revenue Agency (QRA) has increased in the areas of the GST/HST and QST, especially...
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STARTING A BUSINESS AND NOT GETTING PAID: Can I collect EI?
In a January 10, 2020 Federal Court of Appeal case, the Court conducted a judicial review of the denial of the taxpayer’s EI benefits. While...
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GST/HST When Constructing a Residential Complex
The Excise Tax Act (The Act) contains a number of self-supply rules that pertain when a person builds a ‘residential complex’ for the purpose of...
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