This article is intended to provide assistance in determining whether a particular product is a warranty for GST/HST purposes and the application of the GST/HST to the supply of such a warranty.

On November 4, 2025, the Minister of Finance and National Revenue tabled Budget 2025, which proposed amendments to the Excise Tax Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act, and other related legislation.

On October 23, 2024, the Government of Nova Scotia announced its intention to decrease the provincial part of the harmonized sales tax (HST) by one percentage point from 10% to 9%, effective April 1, 2025. This resulted in a decrease in the Nova Scotia HST rate from 15% to 14%.

On September 1, 1999, the First Nations tax (FNT) known as the Sliammon Community Improvement Fee took effect on Sliammon First Nation's reserves. The FNT was imposed on sales of fuel and tobacco products.

Effective April 1, 2024, school authorities and public colleges that are established and operated otherwise than for profit and hospital authorities resident in New Brunswick are eligible for a 100% public service bodies' (PSB) rebate of the provincial part of the harmonized sales tax (HST).

On April 16, 2024, the Minister of Finance tabled Budget 2024 which proposed to amend the Excise Tax Act and the Excise Act, 2001, and also confirmed the Government's intention to proceed with certain previously announced measures relating to the GST/HST, Excise duty and the Underused Housing Tax.

The Canada Revenue Agency (CRA) recently published GST/HST Notice 325, Services Provided by Certain Insurance Intermediaries.

On March 28, 2023, the Minister of Finance tabled Budget 2023 which proposed to amend the Excise Tax Act, the Excise Act, 2001, and the Excise Act, and also confirmed the Government’s intention to proceed with certain previously announced measures relating to the GST/HST.

The Federal Court of Appeal (FCA) delivered its decision in Contact Lens King Inc. v. The King 2022 CAF 154 on September 15, 2022. The issue in the decision under appeal was whether the supplies by the appellant, Contact Lens King Inc., of contact lenses sold online and delivered in Canada were zero-rated under section 9 of Part II of Schedule VI to the Excise Tax Act (ETA).

A taxable supply to an Indian, Indian band, or band-empowered entity may be relieved of GST/HST as described in the Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians

On April 7, 2022, the Minister of Finance tabled Budget 2022 which proposed to amend the Excise Tax Act (ETA), the Excise Act, 2001, and the Excise Act, and also confirmed the Government’s intention to proceed with certain previously announced measures relating to the GST/HST, excise duty and the Select Luxury Items Tax Act. Refer to the Department of Finance News Releases for related information.

This article outlines the conditions required to be met for relief of the GST/HST to apply when a vehicle is purchased by an Indian and a non-Indian. The conditions outlined in this article do not represent a change in the Canada Revenue Agency’s (CRA) policy. The information is being provided in order to ensure that the conditions for obtaining relief are clear and readily available. This article does not discuss leases, licences and similar arrangements.

On April 19, 2021, the Minister of Finance tabled Budget 2021 which proposed to amend the Excise Tax Act and the Excise Act, 2001, and also confirmed the Government’s intention to proceed with certain previously announced measures relating to the GST/HST. Refer to the April 19, 2021, Department of Finance News Release for related information.