Clause 114 is the measure that was announced in the fall economic statement, 2020, to relieve face masks, and face shields from the GST and HST.
On May 27th, 2021. See this statement in context.
On May 27th, 2021. See this statement in context.
Director General, Sales Tax Division, Tax Policy Branch, Department of Finance
Clause 114 is the measure that was announced in the fall economic statement, 2020, to relieve face masks, and face shields from the GST and HST.
See context to find out what was said next.