Canada tax judgments and law updates
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
Salac v. The King (2026 TCC 153): GST/HST input tax credits need proper records
The Tax Court adjusted a GST/HST assessment, allowing input tax credits only for expenses it found properly supported and eligible, and examined whether the records met subsection 169(1) of the Excise Tax Act.
What it means: Canadian registrants — including Indian businesses registered for GST/HST — need invoices that meet the prescribed documentary requirements.
CAJudgmentTax Court of Canada2026 personal tax changes: lowest federal rate now 14%
The lowest federal income tax rate falls to 14% for a full year, brackets are indexed by 2% (the first bracket ends at $58,523), the basic personal amount rises to $16,452, the RRSP limit rises to $33,810, and the TFSA limit stays at $7,000.
What it means: NRIs and new residents in Canada should update withholding and RRSP plans for 2026.
CALegislationFinance Canada / CRA
Summaries are prepared from published orders and reports for general information. They are not legal advice.