Yes — under the Excise Tax Act’s self-supply rules, a person can be a “builder” and owe GST/HST even without any history of professional development, if the..
Tag: GST/HST
Missed GST/HST Input Tax Credits: Can You Recover an Expired Claim?
Generally, no — subsection 296(2) of the Excise Tax Act is not a general tool for reviving an expired input tax credit (ITC) claim. It is narrower..