ARTICLE · 25 JUNE 2020

Goods & Services Tax (GST) Under The Excise Tax Act

Rotfleisch & Samulovitch P.C.

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Introduced in 1991, the Goods and Services Tax ("GST") is governed by Part IX of Canada's Excise Tax Act ("ETA").

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David Rotfleisch

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Introduction – Goods and Services Tax & Excise Tax Act

Introduced in 1991, the Goods and Services Tax ("GST") is governed by Part IX of Canada's Excise Tax Act ("ETA"). The GST is a "value-added" tax system in that it is imposed on the price of most goods and services at each stage from the supply of raw material, production, distribution to the sale to the consumer. Certain provinces, including Ontario, have harmonized their provincial sales tax with the GST thereby implementing the Harmonized Sales Tax ("HST"). Both the GST and HST are administered by the Canada Revenue Agency ("CRA") and governed by the ETA. This article may refer to the combined taxes as GST/HST or simply to the GST.

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