The ability of a person engaged in commercial activities (i.e., taxable sales) to claim input tax credits (ITCs) is a fundamental premise of the Goods and Services/Harmonized Sales Tax (GST/HST), as a value-added tax. However, a recent Tax Court of …
The Tax Court of Canada in a recent decision, Athabasca University, ruled on whether the university make a single supply of educational services or also made a supply by way of sale of textbooks. In the case of the …
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