The application of GST/HST on exported goods and services continues to create audit challenges for Canadian businesses with international clients and operations. Below we have highlighted three GST/HST cases from 2019 that addressed zero-rated exports including the Montecristo decision, which also elaborated on the place of supply rules on international sales.
Source: BLG
Latest Posts in "Canada"
- Leveraging the Taxpayer Bill of Rights During a CRA GST/HST Audit
- New GST Voluntary Disclosure Guidelines: Major Changes to CRA’s VDP Now in Effect
- Navigating GST/HST on Domestic and International Freight Transportation Services in Canada
- Final 2025 GST/HST Credit Payments Released for Eligible Canadians on October 3
- Ensuring Compliance: Québec’s Uniform Fiscal Documentation and Reporting Requirements