Vanessa Clusiau

Stikeman Elliott LLP

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Latest Posts › Input Tax Credits

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GST/HST Input Tax Credits for Dentists: Canada Revenue Agency Revokes Administrative Arrangement

New GST/HST Notice 339, published on October 25, 2024, provides that as of the first day of the fiscal year that begins on or after January 1, 2025, dentists will no longer be able to claim GST/HST input tax credits (“ITCs”)...more

11/6/2024 / Canada , Dentists , GST , Input Tax Credits , International Tax Issues , Tax Liability

Credit Card Rewards Program Expenses: Tax Court of Canada Doesn’t Buy $13.97 Million GST/HST Input Tax Credit Claim

On June 27, 2023, the Tax Court of Canada (“TCC”) dismissed the appeal of a Schedule II bank (the “Bank”) regarding its entitlement to input tax credits (“ITCs”) for GST/HST payable on expenses incurred in connection with the...more

8/9/2023 / Banks , Canada , Credit Cards , Financial Services Industry , GST , Input Tax Credits , International Tax Issues , Rewards Programs , Tax Court , Tax Liability

Dental Crowns and GST/HST Credits: A Dentist Wants to Have His Cake and Eat it Too

In an informal procedure decision, Axelrod v. The King, rendered on December 12, 2022, the Tax Court of Canada dismissed the appeals of a dentist denying input tax credits (“ITCs”) claimed in connection with certain expenses...more

1/31/2023 / Business Expenses , Canada , Canada Revenue Agency (CRA) , GST , Input Tax Credits , International Tax Issues , Sales Tax , Tax Court , Tax Liability

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