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In a new notice, the Canada Revenue Agency (CRA) says GST/HST on mutual fund trailing commissions will be enforced beginning in July, but dealers should apply the tax “as soon as possible.” In a ...

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Abstract: The Transformer has been successfully used in medical image segmentation due to its excellent long-range modeling capabilities. However, patch segmentation is necessary when building a ...

In response to a recent tax interpretation determining that mutual fund trailing commissions will be subject to sales tax later this year, professional services firms are warning of increased ...

The Canada Revenue Agency (CRA) has changed its longstanding approach to trailing commissions, saying that trailers will be subject to sales tax because they’re payment for ongoing advisory services, ...

Historically, the CRA generally took the position that mutual fund trailing commissions were GST/HST-exempt supplies. This position was notably set out in GST/HST Policy Statement P-119 (dated ...

On November 4, 2025, the Minister of Finance and National Revenue tabled Budget 2025, which proposed amendments to the Excise Tax Act, the Underused Housing Tax Act, the Select Luxury Items Tax Act, ...

Investors with an interest in REIT and Equity Trust - Other stocks have likely encountered both Host Hotels (HST) and Extra Space Storage (EXR). But which of these two stocks is more attractive to ...

The GST/HST credit, now known as the Canada Groceries and Essentials Benefit, is a series of payments available to low- and modest-income Canadians. Many or all of the products on this page are from ...