Le gouvernement fédéral souhaite accorder un « congé de la TPS » cette saison. En effet, dans le cadre du projet de loi C-78, la Loi concernant un congé fiscal pour l’ensemble des Canadiens (le « projet de loi »), le...more
The federal government has created a new “GST holiday” this season. Through Bill C-78, the Tax Break for All Canadians Act, the federal government plans to enact, for the first time, a temporary goods and services tax and...more
Le 14 septembre 2023, le gouvernement fédéral a annoncé un allègement bienvenu qui touchera les propriétaires et les promoteurs d’immeubles d’habitation construits expressément pour la location, de logements pour étudiants et...more
On September 14, 2023, the federal government announced a welcome relief that will affect owners and developers of purpose-built rental buildings, student housing or seniors housing....more
With the onset of the global pandemic, the federal government postponed its budget for March 2020 and, instead, delivered a Fall Economic Statement (FES): Supporting Canadians and Fighting COVID-19 on November 30, 2020. The...more
The federal government recently gave royal assent to the Budget Implementation Bill, 2018, No. 1, which amends the Excise Act, 2001 in order to implement a new framework for the taxation of cannabis. The new rules effectively...more
The Quebec government recently tabled its 2018-2019 budget (Budget), which announced a number of tax measures, including an initiative to expand the scope of the Quebec sales tax regime (QST) by introducing an obligation for...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