According to the amendment, the only person who will pay the HST is the purchaser, and they will generally be entitled to an offsetting input tax credit.
On November 1st, 2018. See this statement in context.
On November 1st, 2018. See this statement in context.
November 1st, 2018 / 11:25 a.m.
Director General, GST Legislation, Sales Tax Division, Tax Policy Branch, Department of Finance
According to the amendment, the only person who will pay the HST is the purchaser, and they will generally be entitled to an offsetting input tax credit.
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