Archived - Department of Finance Releases Income and Sales Tax Technical Amendments for Public Comment

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Proposed amendments seek to improve fairness and certainty of tax system

April 8, 2014 – Ottawa, Ontario – Department of Finance

The Department of Finance today released for public comment draft legislative proposals relating to technical changes to the Income Tax Act, Excise Tax Act and related regulations.

The proposals include amendments to:

  • relieve the Goods and Services Tax/Harmonized Sales Tax (GST/HST) on services of refining precious metals supplied to a non-resident person that is not registered for GST/HST purposes;
  • codify longstanding relieving provisions related to the tax treatment upon re-entry into Canada of Canadian goods on which GST/HST has already been paid;
  • simplify the tax treatment of the temporary importation of certain railcars;
  • implement real property technical amendments that provide for the consistent treatment of different types of housing and ensure that the special valuation rule for subsidized housing works properly with the GST/HST place of supply rules and in the context of a GST/HST rate change; and
  • clarify the application of GST/HST public service body rebates in relation to non-profit organizations that operate certain health care facilities.

Full explanatory notes are included with the draft legislative proposals. References to “Announcement Date” in the draft legislative proposals and explanatory notes refer to today’s date.

Comments can be sent to or to the address below. The closing date for comments is May 8, 2014.

Tax Policy Branch
Department of Finance
140 O’Connor Street
Ottawa, Ontario
K1A 0G5

Quick Facts

  • This release of tax technical amendments is part of an ongoing effort to ensure that tax legislation is clear and reflects the underlying policy intent.
  • Many of these proposals respond to issues brought to the attention of the Department by taxpayers and their representatives.

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Media Contacts

Melissa Lantsman
Director of Communications
Office of the Minister of Finance

Jack Aubry
Media Relations
Department of Finance

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