The Excise Tax Act (Canada) (“ETA”) is made up of Parts I through IX and Schedules I through X. The legislation for the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) is found in Part IX, from sections 122 to 363.2, and Schedules V to X of the ETA. Section 123(1) contains definitions… Continue reading GST/HST Basics