Bill C-47 also includes the following indirect tax and customs measures, as amended (where applicable) to take into account comments received since their initial release.
Cryptoasset mining is generally not considered a supply for GST/HST purposes
Pension entity, in specific circumstances, allowed to claim the pension entity rebate or an ITC, or to make the pension entity rebate election, after the end of the two-year limitation period
Payment card clearing services excluded from the definition of “financial service” for GST/HST purposes
GST/HST relief for the international transportation of money in the same manner as a service of internationally transporting other kinds of freight
Various changes to electronic filing, payment and correspondence requirements
Source: globaltaxnews.ey.com
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