Taxable Supplies - Special Cases [CRA website]

Commercial leases

…Property taxes paid by a tenant are to be treated as part of the payment to the landlord for the rental of the real...

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Trade-ins

If you accept used goods in trade for full or partial payment for goods you sell or lease in the course of your business, special rules...

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Warranty reimbursements

Warrantors of goods can claim input tax credits (ITCs) for the GST/HST part of reimbursements they make to warranty...

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