The treatment of financial services remains the last unconquered frontier in the design of a value-added tax (VAT)/goods and services tax (GST). Like the vast majority of its VAT/GST peers, Canada exempts most financial services under the GST. The author reviews the legal landscape ...
Our trip to the Magdalen Islands was during the pandemic and so as you can imagine, the housekeeping expectations were different than “normal times”. In fact, we didn’t really want housekeeping to come into our room but that prompted the staff to ask us on a number of occasions if we...
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