- On 30 November 2023, Bill C-59, Fall Economic Statement Implementation Act, 2023, received first reading in the House of Commons.
- The bill contains a number of GST/HST and other indirect tax proposals, which were included in a notice of ways and means motion tabled on 28 November 2023.
- Bill C-59 includes certain measures from the draft legislative proposals released on 4 August 2023, such as prescribing certain payment card authorization services as exempt financial services for GST/HST purposes and updating the excise duties regime applicable to vaping products under the Excise Act, 2001, as well as other outstanding measures from the 9 August 2022 draft legislative proposals and the 2021 and 2023 federal budgets.
Source EY
