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Title
TEI Submits Excise Tax Questions to Canada Revenue Agency and The Department of Finance.
Abstract
The article discusses the tax questions raised by the Tax Executives Institute to the Canada Revenue Agency and the Canadian Department of Finance as covered during the December 3-4, 2013 meetings. Topics discussed include the Harmonized Sales Tax (HST) issues in provinces like British Columbia, Quebec and Nova Scotia, the Excise Tax Act (ETA) guideline on refund for return goods and the ETA rules on joint ventures.