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) ...

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 ...