Excise and GST/HST News, No. 104, July 2018

New home warranties generally taxable

Where a new home warranty is issued as a policy or contract of insurance by an insurer, it is usually a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

New higher tax on expensive autos

Effective April 1, 2018, the [B.C.] provincial sales tax rate on sales of passenger vehicles with a purchase...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

In general terms, ETA s. 154 excludes provincial sales tax from the consideration on which GST/HST is imposed if the sales tax is imposed at no...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

The following are considered service animals for purposes of section 33:

• seeing-eye horses (miniature ponies);
• seeing-eye dogs;
• hearing-ear...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.