Canada provides GST/HST guidance on government grants and subsidies
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).
Unlock this article.
The content you are trying to view is exclusive to our subscribers.
To unlock this article: