Actuel et connectéExaminez des questions liées à la taxe à la consommation, aux douanes et aux recours commerciaux avec des ressources sur la TPS et la TVH, les droits de douane, ainsi que l’établissement et l’évaluation des prix de cession interne.
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Derniers programmes et initiatives
Article | 10 septembre 2026
Ontario’s new HST rebate: key details
(Disponible uniquement en anglais)
In a significant move aimed at improving housing affordability, the Ontario government announced on March 25, 2026, that it will be providing a rebate of the full amount of HST for eligible buyers of new homes valued up to $1 million, with a maximum rebate of $130,000.
Article | 10 septembre 2026
Top 5 Need-to-Know Canadian GST/HST Cases from 2025
(Disponible uniquement en anglais)
In 2025, the Federal Court of Appeal and the Tax Court of Canada issued several significant rulings with implications for businesses and tax practitioners. This post highlights the top five GST/HST cases from 2025, providing key insights and considerations that may influence tax planning and compliance strategies in 2026.
Article | 10 septembre 2026
Ontario Tire Stewardship: Tax Court of Canada confirms Canada Revenue Agency must account for unclaimed carried forward input tax credits
(Disponible uniquement en anglais)
In a long-running GST/HST issue, the question has been whether the Minister’s obligation to “audit to net tax” requires CRA to take into account all unclaimed Input Tax Credits (“ITCs”) carried forward to a particular reporting period under audit. In the past, CRA maintained that its obligation under section 296(2) of the Excise Tax Act (“ETA”) only required it to allow unclaimed ITCs for the particular reporting period under audit and not any that may have then remained unclaimed from prior periods.
