- An employee or self-employed person meeting the requirements to claim a deduction for a work-space in their home could include space used to store inventory, as well as space used for the more traditional office in the home, as part of their work-space in their home.
- Closely related corporations and Canadian partnerships may elect to treat the provision of certain intercompany taxable supplies as having been made for no consideration, so no GST/HST is payable on these transactions.
- Canadians are now able to purchase beer and spirits in provinces where they don’t live and bring them home for personal use.