Under the Greenhouse Gas Pollution Pricing Act (Act), the federal government is empowered to administer and enforce a two-pronged carbon pricing system in provinces and territories that either fail to meet the federal...more
On May 14, 2018, the Canada Revenue Agency (CRA) published its first guidance for cultivators, producers and packagers of cannabis products, as well as the application forms for excise duty licences and the cannabis excise...more
On February 27, 2018, the Minister of Finance introduced Canada’s 2018 Federal Budget (2018 Budget), which looks to implement the excise duty framework for cannabis that was proposed in November 2017 (see our November 2017...more
On September 8, 2017, Canada’s Department of Finance released draft legislation to amend the Excise Tax Act (Canada) with regards to “Investment Limited Partnerships”, and is accepting comments until October 10, 2017.
If...more
It is well known that a GST/HST-registered person can purchase certain types of commercial real property without paying GST/HST to the vendor. ...more