Simon Thang, tax lawyer and principal of Thang Tax Law, has written the Canadian chapter on GST/HST and financial services in a recently published book, VAT and Financial Services: Comparative Law and Economic Perspectives (Springer, 2017)(ISBN 978-981-10-3465-7). It is available …



fficult. Part of the problem is that it’s not always clear how services are to be characterized; a service could have many aspects, some of …