Current and Connected Explore commodity tax, customs and trade remedies with resources on GST/HST, customs duties, transfer pricing and valuation.
Enroll TodayMembers are encouraged to join and participate in the Section's committees. Enroll online through the CBA Listserv Enrolment webpage (CBA membership login required).
Upcoming Programs
Wed Sep 23 |
Thu Sep 24 |
Latest Programs and Initiatives
Article | September 10, 2026
Ontario’s new HST rebate: key details
In a significant move aimed at improving housing affordability, the Ontario government announced on March 25, 2026, that it will be providing a rebate of the full amount of HST for eligible buyers of new homes valued up to $1 million, with a maximum rebate of $130,000.
Article | September 10, 2026
Top 5 Need-to-Know Canadian GST/HST Cases from 2025
In 2025, the Federal Court of Appeal and the Tax Court of Canada issued several significant rulings with implications for businesses and tax practitioners. This post highlights the top five GST/HST cases from 2025, providing key insights and considerations that may influence tax planning and compliance strategies in 2026.
Article | September 10, 2026
Ontario Tire Stewardship: Tax Court of Canada confirms Canada Revenue Agency must account for unclaimed carried forward input tax credits
In a long-running GST/HST issue, the question has been whether the Minister’s obligation to “audit to net tax” requires CRA to take into account all unclaimed Input Tax Credits (“ITCs”) carried forward to a particular reporting period under audit. In the past, CRA maintained that its obligation under section 296(2) of the Excise Tax Act (“ETA”) only required it to allow unclaimed ITCs for the particular reporting period under audit and not any that may have then remained unclaimed from prior periods.
