Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA ...

The Harmonized Sales Tax (HST) is a combined sales tax in Canada that integrates federal and provincial taxes, streamlining the tax system for businesses and consumers in participating provinces. The ...

A non-resident vendor or a non-resident distribution platform operator vendor who sells taxable digital products or services, such as online music streaming or traditional services, to Canadian ...

Millions of Canadians will receive a one‑time payment on June 5 as the federal government rolls out a temporary top‑up to help offset rising grocery and household costs. The payment is part of the ...

More than 12 million Canadians who are eligible for the one-time top-up payment to the GST/HST credit can expect payments to land in their bank accounts on June 5. The government announced payments, ...