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 content.
The content you are trying to view is exclusive to our subscribers.
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process