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The following letter was sent to the Ministers of Finance of the Canadian provinces of Newfoundland, New Brunswick, and Nova Scotia, urging the provinces to continue cooperating with the Canadian federal government and one another in connection with the harmonization of the Canadian Goods and Services Tax with the provinces sales tax systems.
On April 23, 1996, Finance Minister Paul Martin and Revenue Minister Jane Stewart announced a Memorandum of Understanding among the federal government and the provinces of Nova Scotia, New Brunswick, Newfoundland and Labrador to initiate a formal process for harmonization of the federal Goods and Services Tax (GST) and the provincial sales taxes in those provinces.
On behalf of Tax Executives Institute, I am pleased to submit the following comments on the eligibility of employers engaged in commercial activities to claim Input Tax Credits with respect to Goods and Services Tax paid to suppliers of services necessary to administer employer-sponsored pension plans.
Tax Executives Institute has been advised by officials of the Department of Finance that the Department is reviewing the eligibility of employers engaged in commercial activities to claim input tax credits (ITCs) with respect to Goods and Services Tax (GST) paid to suppliers of service to employer-sponsored pension plans.
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