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Administrative Materials CRA NewsWire [2024-04-17] EDRATES - Excise Duty Rates [Modified (April 2024): A notice to the reader was added to the “Tobacco products” section to provide information about the proposed excise duty rate increase effective April 17, 2024, as announced in Budget 2024.] [PDF] [2024-04-17] EDN 94 - Budget 2024 – Cigarette Inventory Tax on April 17, 2024 [PDF] [2024-04-17] EDN 93 - Budget 2024 – Changes to Excise Duty Rates on Tobacco Products [PDF] [2024-03-22] GST/HST Notice 333 - Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands [PDF] [2024-03-22] GST/HST Notice 332 - Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands [PDF] [2024-03-22] GST/HST Notice 331 - Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands [PDF] [2024-03-22] EDRATES - Excise Duty Rates [Modified (March 2024): Notices to the reader were added to provide information about the proposal to cap the inflation adjustment for excise duty rates on beer, wine and spirits at 2% for 2 additional years and to cut by half the excise duty rates on the first 15,000 hectolitres of beer brewed in Canada for 2 years.] [PDF] [2024-03-22] EDN 90 - Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2024 [Modified (March 2024): Notices to the reader were added to provide information about the proposal to cap the inflation adjustment for excise duty rates on beer, wine and spirits at 2% for 2 additional years and to cut by half the excise duty rates on the first 15,000 hectolitres of beer brewed in Canada for 2 years.] [PDF] [2024-03-22] EDBN 33 - Adjusted Rates of Excise Duty on Beer Effective April 1, 2024 [Modified (March 2024): Notices to the reader were added to provide information about the proposal to cap the inflation adjustment for excise duty rates on beer, wine and spirits at 2% for 2 additional years and to cut by half the excise duty rates on the first 15,000 hectolitres of beer brewed in Canada for 2 years.] [PDF] [2024-03-21] GST/HST Notice 335 - Proposed Amendment – Exemption for Counselling Therapy Services [PDF] [2024-03-21] GST/HST Notice 334 - Proposed Amendment – Exemption for Psychotherapy Services [PDF] [2024-03-18] GST/HST Notice 324 - Proposed Amendment Addressing Mining Activities in respect of Cryptoassets [PDF] [2024-03-15] GST/HST Notice 330 - Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands [PDF] [2024-03-15] GST/HST Notice 329 - The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation [PDF] [2024-03-15] GST/HST Notice 328 - The Continuation of GST/HST Relief for Tla’amin Citizens [PDF] [2024-03-14] EDN 88 - Budget 2023 – Quarterly Filing and Remitting for Cannabis Licensees [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-14] EDN 61 - Excise Stamping Regime – Transition to New Contract [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 89 - General Information – Legislative Amendments With Respect to Vaping Products [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 84 - Service Agreements in Respect of Cannabis Products and Intra-Industry Sale of Cannabis Products [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 75 - Repeal of Excise Duty Exemption for 100% Canadian Wine [Modified (March 2024): Outdated or broken hyperlinks were fixed, and references to Excise Duty Notice EDN40, Semi-Annual Reporting Period for Certain Licensees, were replaced with references to Excise Duty Memorandum EDM10-1-1, Returns and Payments.] [PDF] [2024-03-13] EDN 60 - Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Oil, Edible Cannabis, Cannabis Extracts and Cannabis Topicals [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 55 - Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 54 - General Overview of the Cannabis Excise Stamps [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 53 - General Information for Cultivators, Producers and Packagers of Cannabis Products [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-13] EDN 52 - Obtaining and Renewing a Cannabis Licence [Modified (March 2024): The “Further information” section was updated.] [PDF] [2024-03-11] GST/HST Notice 327 - The Application of Section 87 of the Indian Act to a Maa-nulth-aht [PDF] [2024-03-08] UHTN16 - Proposed Amendments to the Underused Housing Tax [PDF] [2024-03-06] EDRATES - Excise Duty Rates [Modified (March 2024): The paragraph about the excise stamp price was updated.] [PDF] [2024-03-06] EDN 29 - Tobacco Stamping Regime – Excise Stamp Order Process [Modified (March 2024): The paragraph about the excise stamp price was updated.] [PDF] [2024-02-23] PR 2024/02/21 Rev - Businesses: Are you affected by the change to GST/HST electronic filing requirements? [2024-02-23] GST/HST Notice 326 - The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation [Modification made in the French version only] [PDF] [2024-02-22] EDRATES - Excise Duty Rates [PDF] [2024-02-22] EDN 92 - Cigarette Inventory Tax on April 1, 2024 [PDF] [2024-02-22] EDN 91 - Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2024 [PDF] [2024-02-22] EDN 90 - Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2024 [PDF] [2024-02-22] EDBN 33 - Adjusted Rates of Excise Duty on Beer Effective April 1, 2024 [PDF] [2024-02-21] PR 2024/02/20 Rev - Interest rates for the second calendar quarter Finance Canada Budget Materials [2024-04-16] Federal Budget 2024 - Budget Plan [PDF] [2024-04-16] Federal Budget 2024 - Tax Measures: Supplementary Information [PDF] [2024-04-16] Federal Budget 2024 - Federal Budget 2024 documents Finance Canada NewsWire [2024-04-16] PR 2024/04/16 Fin - Budget 2024: Fairness for Every Generation [2024-03-11] PR 2024/03/09 Fin - Supporting Canadian Businesses with Alcohol Excise Duty Relief [2024-03-05] PR 2024/03/04 Fin - Government of Canada to release Budget 2024 on April 16 Forms [2024-04-12] RC7201 - Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution for GST/HST and QST Purposes or only for QST Purposes [2024-04-12] RC4601 - GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution [2024-04-12] L902 - Surety Bond for a Licensed Brewer [2024-04-02] RC151 - GST/HST Credit and Canada Carbon Rebate Application for Individuals Who Become Residents of Canada [2024-03-25] AUT-01X - Cancel Authorization for a Representative [2024-03-25] AUT-01 - Authorize a Representative for Offline Access [2024-03-18] B402-1 - Fuel Charge Return Schedule for Fuel Held in a Listed Province on Adjustment Day under section 38 of the Greenhouse Gas Pollution Pricing Act [2024-03-15] B402 - Fuel Charge Return for Fuel Held in a Listed Province on Adjustment Day under section 38 of the Greenhouse Gas Pollution Pricing Act [2024-02-29] UHT-2900 - Underused Housing Tax Return and Election Form [2024-02-28] UHT-2900 - Underused Housing Tax Return and Election Form [2024-02-26] B268 - Notification of Fiscal Months [2024-02-21] RC193 - Service Feedback Guides/Pamphlets [2024-04-02] RC4215 - Canada Carbon Rebate [PDF] Other NewsWire [2024-04-12] PR 2024/04/12 Inf - Backgrounder: Solving the housing crisis: Canada’s Housing Plan [2024-04-12] PR 2024/04/12 PMO - Canada's Housing Plan Other Publications/Reports [2024-04-12] Report 2024/04/12 - Solving the Housing Crisis: Canada’s Housing Plan [PDF] Memoranda [2024-03-13] EDM8-1-1 - Excise Warehouses [Modified (March 2024): Outdated or broken hyperlinks were fixed, and references to Excise Duty Notice EDN40, Semi-Annual Reporting Period for Certain Licensees, were replaced with references to Excise Duty Memorandum EDM10-1-1, Returns and Payments.] [PDF] [2024-03-13] EDM4-1-1 - Producers and Packagers of Wine [Modified (March 2024): Outdated or broken hyperlinks were fixed, and references to Excise Duty Notice EDN40, Semi-Annual Reporting Period for Certain Licensees, were replaced with references to Excise Duty Memorandum EDM10-1-1, Returns and Payments.] [PDF] [2024-03-13] EDM 3.1.2 - Licensed Users [Modified (March 2024): Outdated or broken hyperlinks were fixed, and references to Excise Duty Notice EDN40, Semi-Annual Reporting Period for Certain Licensees, were replaced with references to Excise Duty Memorandum EDM10-1-1, Returns and Payments.] [PDF] [2024-03-13] EDM 3.1.1 - Producers and Packagers of Spirits [Modified (March 2024): Outdated or broken hyperlinks were fixed, and references to Excise Duty Notice EDN40, Semi-Annual Reporting Period for Certain Licensees, were replaced with references to Excise Duty Memorandum EDM10-1-1, Returns and Payments.] [PDF] [2024-03-13] EDM 10.1.1 - Returns and Payments [PDF] [2024-02-20] GMS 3.9 - Early/Late Payments [PDF] Case Law [2024-03-20] 2020-1578(GST)G - Prospera Credit Union v The King [2024-03-20] 2018-2320(GST)G - Encore Cellular Inc. v The King [2024-03-18] 2020-2170(GST)G - 1351231 Ontario Inc. v The King [2024-03-07] A-371-18 - Comme Corporation v The King [2024-02-28] A-259-22 - Iris Technologies Inc. v The King [2024-02-27] A-67-24 - Northbridge Commercial Insurance Corporation v The King (Appeal Filed) [2024-02-21] 2022-848(GST)I - Un1que Productions Inc. c Le Roi [2024-02-21] 2022-3121(GST)APP - Lowes c Le Roi [2024-02-21] 2022-1045(GST)I - Hammoud c Le Roi [2024-02-21] 2021-1719(GST)I - Garg Investments Inc. c Le Roi [2024-02-21] 2021-1015(GST)APP - Xu et al c Le Roi [2024-02-21] 2019-1326(GST)I - Robb c Le Roi [2024-02-21] 2018-1952(GST)I - Simonetta c Le Roi [2024-02-21] 2017-689(GST)G - A-Supreme Nursing & Home Care Services Inc. c Le Roi EY Commentary EY Case Commentary [2024-03-26] 2024-002 - The Fiera Foods case: A half-baked audit? (Andrew Rosner, Toronto) EY Ruling Review [2024-03-25] 2024-007 - Credit card surcharge (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] [2024-03-25] 2024-006 - GST/HST implications of constructing a laneway house (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] [2024-03-25] 2024-005 - Acting as an intermediary between a merchant and an acquirer under a payment card network (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] [2024-03-25] 2024-004 - Tax status of online training program (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] [2024-03-25] 2024-003 - Supplies of software and technical support services made with the help of non-resident (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] [2024-03-25] 2024-002 - Computer hosting services to non-residents and drop-shipment rules (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] [2024-03-25] 2024-001 - Application of GST/HST to rewards (Tariq Nasir, Okba Grissia, Isabella Linhares, Talha Sajjad, and Abdul Ali, Toronto) [January 2024] News [2024-04-18] EY N 071-24 - Federal budget – Additional measures relating to the tax system (Maureen De Lisser and Yves Plante, Toronto) [2024-04-16] EY N 070-24 - EY webinar: Federal budget 2024 [2024-04-15] EY N 067-24 - Pre-announced 2024 federal budget tax measures (Yves Plante and Maureen De Lisser, Toronto) [2024-04-11] EY N 066-24 - REMINDER: April 16, 2024 Federal budget – EY analysis and Official documents (Lucie Champagne and Maureen De Lisser, Toronto) [2024-03-14] EY N 045-24 - Underused Housing Tax: CRA releases notice discussing proposed amendments (Kelsey Horning and Maureen De Lisser, Toronto) [2024-03-05] EY N 034-24 - April 16, 2024 Federal budget – EY analysis and Official documents (Lucie Champagne and Maureen De Lisser, Toronto) Tax Alerts [2024-04-16] EY TA 2024-24 - Federal budget 2024, Tax Alert 2024-24 EY International Commentary US and International Tax [2024-04-11] EY INT 119-24 - French Tax Authorities conclude general VAT rules apply to NFTs (EY Global) [2024-04-09] EY INT 116-24 - Digital services tax jurisdiction activity summary now available (1 April 2024) (EY Global) [2024-04-04] EY INT 111-24 - Sales and Use Tax Quarterly Update for Second quarter of 2024 (EY US) [2024-04-04] EY INT 109-24 - SALT News Bulletin (EY US) [2024-04-04] EY INT 108-24 - State corporate income and franchise tax developments in the first quarter of 2024 (EY US) [2024-03-26] EY INT 097-24 - SALT News Bulletin (EY US) [2024-03-21] EY INT 096-24 - EU Council approves Corporate Sustainability Due Diligence Directive (EY Global) [2024-03-19] EY INT 093-24 - EY's Worldwide VAT, GST and Sales Tax Guide 2024 (EY Global) Legislation Bill Status [2024-04-12] Bill Status - Progress of Legislation - Reflects all proposed amendments made up to and including April 11, 2024 NWMMs/Draft Bills [2024-04-16] PA 2024/04/16 EA - Notice of Ways and Means Motion to amend the Excise Act, 2001 and Other Related Texts [PDF] [2024-04-16] PA 2024/04/16 - Notice of Ways and Means Motion to amend the Excise Tax Act and Other Legislation [PDF] [2024-03-11] PA 2024/03/09 - Legislative Proposals Relating to the Excise Act and the Excise Act, 2001 [PDF]  Tax Rates and Tools
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