It is well known that a GST/HST-registered person can purchase certain types of commercial real property without paying GST/HST to the vendor. Under subsection 221(2) of the Excise Tax Act (Canada) ...

Every business in Canada with gross revenues greater than $30,000 must register for a goods and services tax number (GST), according to the Canada Revenue Agency, the national taxing agency. The ...

Canada stands as the 9th largest e-commerce market, poised to reach a remarkable revenue of $55 billion by 2023. This dynamic market promises substantial growth, with an anticipated compound annual ...

With the onset of the global pandemic, the federal government postponed its budget for March 2020 and, instead, delivered a Fall Economic Statement (FES): Supporting Canadians and Fighting COVID-19 on ...