VATupdate

Important Cross-Border GST/HST Developments from 2019

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