Excise and GST/HST News - No. 109, June 28, 2021

Policy Tabs

Summaries

Summary Under

CRA will use “discretion” in its first 12 months of administering the new e-commerce rules

After providing a general overview of the legislative proposals (to generally take effect on July 1. 2021) regarding cross-border digital products...

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Summary Under

CEWS not included in total revenue or in government assistance

In finding that the CEWS was not government assistance, and also not included in total revenue under B of the formula in s. 3, CRA stated:

The...

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Summary Under

CRA will follow Zomaron on the same facts (re GST/HST exemption for signing up merchants for credit card processing)

Zomaron was a registered independent sales organization (ISO) for the purposes of the Visa network and a member service provider (MSP) for the...

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