JD Supra

GST/HST on Alberta TIER Emission Offsets and Credits

The consequences of improperly charging GST/HST on sales of Alberta TIER emission offsets, emission performance credits (EPCs ...
Investment Executive

Trailing commissions to be subject to GST/HST: tax interpretation

In a tax interpretation provided to the Securities and Investment Management Association (SIMA) in December, the CRA said ...
JD Supra

Tax Court of Canada Denies GST/HST Input Tax Credit Claims in Connection with a Settlement Payment

In a general procedure hearing that was later moved under the informal procedure [1] rules and rendered on December 17, 2024, [2] the Tax Court of Canada (the “Tax Court”) dismissed 267 O’Connor ...

Canada's inflation rate accelerates to 2.4%

Canada’s inflation rate jumped to 2.4 per cent in December, due largely to lower comparable prices during the GST/HST holiday ...

Inflation in Canada came in hotter than expected in December, rising to 2.4%

Canada’s annual inflation rate picked up steam to 2.4 per cent in December, according to Statistics Canada data published Monday. Financial industry observers had expected the inflation rate to remain ...

GST-HST holiday in Canada leads to 7.6% increase in restaurant sales

Canadian restaurants benefitted from the two-month GST-HST holiday, which wraps up this weekend, with a 7.6% increase in ...