Plain meaning
A federal statute that includes key GST/HST rules and certain other excise-related provisions.
Also called
ETA
Key points
- A federal statute that includes key GST/HST rules and certain other excise-related provisions.
- The exact result depends on the statute, program terms, administrative guidance, or court decision that applies.
- The concept can affect compliance obligations, eligibility, payment timing, or the economic effect of a policy measure.
- GST/HST disputes, rebates, input tax credits, registration, and many indirect-tax measures are tied to the Excise Tax Act.
Why it comes up
GST/HST disputes, rebates, input tax credits, registration, and many indirect-tax measures are tied to the Excise Tax Act.