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Recently, in CIBC World Markets Inc. v. R. (“CIBC case”), the Chief Justice of the Tax Court of Canada (“TCC”) was … faced with an issue that was novel to Canada's consumption tax jurisprudence. Can a GST registrant retrospectively change …'s attempt at legal cross-fertilization (or tax transplantation) on the basis that Canada's GST system is “somewhat different …
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The food exemption in the Goods and Services Act 1999 has provoked intense debate within the community. This paper examines the treatment of GST on food and highlights some of the practical administrative and compliance problems. It then considers whether the exemption is worthwhile having...
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We evaluate efficiency considerations underlying the widespread exemption of food from sales and value added taxes and the implications for tax policy. Household and restaurant meals and both constant and increasing returns cases are examined. Higher taxes on food offset the non-taxation of time...
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