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Budget 2022 contains significant proposals to amend the Income Tax Act (Canada) (the “ITA”), the Excise Tax Act (the “ETA”) and the Excise Act, 2001 (the “EA”) while also providing updates on previously announced tax measures and policies. Significant Budget 2022 proposals and updates...
the ETA has required Canadian consumers to self-assess for the GST/HST. However, this requirement has been almost universally ignored by the Canadian consumer. In the result,