It is a rare occurrence for the Supreme Court of Canada (SCC) to rule on GST/HST matters. In Calgary (City) v. Canada, the City of Calgary effectively claimed 100% of the GST that it paid for the construction of its transit facilities by way of an input tax credit (ITC).
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Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention
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