Excise and GST/HST News - No. 110, 8 December 2021

Policy Tabs

Summaries

Summary Under

commercial businesses can make GST-exempt arranging-for supplies of insurance as a sideline “incidental” activity

Incidental sellers of insurance

After indicating that it uses the term “incidental seller” to refer to “a person who assists the insurer in...

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Summary Under

CRA will only provide transitional administrative relief where there is voluntary disclosure

Digital economy

After referring to the introduction by the 2021 Budget of “GST/HST measures that related to the digital economy,” CRA...

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Summary Under

relief where there is an on-reserve purchase with a non-Indian co-owner

Co-ownership of a vehicle by an Indian and a non-Indian

Regarding where there is relief from GST/HST when a vehicle is purchased by an Indian and...

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