Understanding GST Self-Supply Rules: Lessons from P.Q. Properties Ltd. v. The King (2024 TCC 126)

• Minister reassessed appellant after limitation period for GST/HST collectible
• Appellant failed to remit GST/HST for construction of rental complex
• Self-supply rules require remittance of tax in certain circumstances
• Appellant relied heavily on accountant for tax obligations
• Appellant did not exercise reasonable care in meeting GST/HST obligations
• Appeal dismissed, costs awarded to respondent
• Builders must comply with self-supply rules for rental properties
• Taxpayers should understand and meet tax obligations
• Proper treatment for rental properties includes self-assessment and remittance

Source: decision.tcc-cci.gc.ca

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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