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GST/HST Applies to a Bank’s Payments in Connection with Its Participation in a Loyalty Rewards Program: Federal Court of Appeal Upholds Tax Court Decision

Canada - June 14 2021 In a decision released on May 20, 2021, the Federal Court of Appeal (“FCA”) upheld the Tax Court of Canada’s decision that the supply of Aeroplan…

2021 Federal Budget: Commodity Tax Measures

Canada - April 20 2021 On April 19, 2021, the Government of Canada unveiled its first official budget in two years (“Budget 2021”) and announced certain important commodity…

Vanessa Clusiau.

Tax Court Decision Overturned: Visa Does Supply GST/HST Exempt “Financial Services”

Canada - January 28 2021 On January 22, 2021, the Federal Court of Appeal (the “FCA”) overturned the Tax Court of Canada’s dismissal of a Canadian bank’s (the “Bank”)…

Vanessa Clusiau.

Décision de la Cour de l’impôt infirmée - Visa effectue des fournitures exonérées de « services financiers » en TPS/TVH

Canada - January 27 2021 Dans le cadre de ses activités bancaires de détail, la Banque délivre des cartes de crédit de marque Visa à ses clients. La Banque accorde du crédit…

Vanessa Clusiau.

Canada Imposes GST/HST Registration Requirements on Certain Non-Resident Suppliers, Including Streaming Services and Accommodation-Sharing Platforms, Effective July 1, 2021

Canada - January 15 2021 In its 2020 Fall Economic Statement, the Government of Canada announced (1) the implementation of a new and parallel mandatory GST/HST registration…

Vanessa Clusiau.