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Canada’s 2025 Budget Introduces Reverse Charge to Combat GST Carousel Fraud in Telecom Sector

  • Canada’s Finance Minister presented Budget 2025, titled “Canada Strong,” on 4 November 2025.
  • The budget introduces measures to combat carousel fraud involving GST/HST.
  • A reverse charge mechanism will apply to certain telecommunication services for resupply purposes.
  • New administrative measures address invoicing and rebates for wrongly charged taxes.
  • Stakeholders can submit feedback on these proposals until 12 January 2026.

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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