By Cris Best ( November 11, 2026, 11:52 AM EST) -- In Ontario, a common tax law subject is whether a taxpayer should have charged GST/HST on the sale of a home and remitted same to the Canada Revenue Agency (CRA). At the core of the issue is whether the home was constructed or substantially renovated for residential purposes or for profit. If the latter, was the taxpayer engaged in a business or an adventure or concern in the nature of trade? A business characterization involves identifying ongoing commercial activity while an adventure or concern in the nature of trade may result from a single transaction....