The GST/HST is a multi-stage tax that applies to every stage when there's a supply, a sale, in the distribution process.
Those emission allowances would be subject to HST.
On November 1st, 2018. See this statement in context.
On November 1st, 2018. See this statement in context.
November 1st, 2018 / 11:20 a.m.
Director General, GST Legislation, Sales Tax Division, Tax Policy Branch, Department of Finance
The GST/HST is a multi-stage tax that applies to every stage when there's a supply, a sale, in the distribution process.
Those emission allowances would be subject to HST.
See context to find out what was said next.