The Canada Revenue Agency (CRA) announced the revocation of the administrative arrangement with the Canadian Dental Association for dentists registered with the Goods and Services Tax/Harmonized Sales Tax (GST/HST). This revocation comes into effect on January 1, 2025.
This arrangement, adopted in 1991, allowed dentists to benefit from certain administrative facilities in calculating input tax credits (ITCs).
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Online Tax Strategies | End of the Administrative Relief on Taxes Applicable to Dentists