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Osler Update November 22, 2024

The proposed GST/HST holiday: Santa comes early for consumers, retailers get coal

The proposed GST/HST holiday might be more headache and hassle for retailers during an already busy holiday season.

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The proposed GST/HST holiday: Santa comes early for consumers, retailers get coal
Osler Update November 6, 2023

Ontario enhances the HST rebate for purpose-built rental properties

On November 1, 2023, Ontario announced that it would increase the harmonized sales tax (HST) rebate on qualifying purpose-built rental housing in...

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Ontario enhances the HST rebate for purpose-built rental properties
Osler Update September 21, 2023

Enhanced GST rental rebate for purpose-built rental properties

The Government of Canada has introduced legislation to enhance the GST rental rebate on new purpose-built rental housing. We examine the proposed new...

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Enhanced GST rental rebate for purpose-built rental properties
Osler Update November 29, 2022

British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax

Late last week, British Columbia announced its intention to introduce retroactive legislation to confirm that its provincial sales tax will not apply...

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British Columbia announces plan for retroactive legislation to confirm B.C. PST will not apply to federal luxury tax
Osler Update March 28, 2022

Draft select luxury items tax legislation released

On March 11, 2022, the federal government released draft legislation to implement a select luxury items tax (Luxury Tax). The Luxury Tax was...

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Osler Update February 25, 2022

B.C. introduces new marketplace facilitator rules for its provincial sales tax

British Columbia has proposed new rules that would expand provincial sales tax requirements to online marketplace facilitators, following similar...

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Osler Update December 13, 2021

Manitoba’s retail sales tax rules expand to online sales and streaming platforms

Manitoba’s retail sales tax rules come into force, expanding sales tax to online sales and streaming services.

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Osler Update July 29, 2021

New CRA guidance on input tax credit allocation methods for financial institutions under section 141.02 of the Excise Tax Act

The Canada Revenue Agency recently released new guidance on #inputtaxcredit allocation methods for #financial institutions. In their Osler Update,...

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Osler Update April 9, 2021

Manitoba proposes expanded sales tax collection and remittance requirements in 2021 budget

In its 2021 budget, Manitoba proposed certain changes that will expand the scope of the requirements for businesses to collect and remit Manitoba...

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Osler Update January 25, 2021

Federal Court of Appeal decides that Visa services to CIBC are exempt financial services, not administrative services for GST/HST purposes

On January 22, 2021 the Federal Court of Appeal released its reasons in Canadian Imperial Bank of Commerce v. The Queen, 2021 FCA 10, overturning the...

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