You may use the Website as an unregistered user, however, you are required to register as a user if you wish to read the full text of the Content or to receive the Services. 0000007507 00000 n else { window.addEventListener('load', async_load, false); } the integrity of the tax system. On October 21, three senior Canada Revenue Agency ('CRA') officials outlined a status update on tax controversy and dispute resolution at this stage of the COVID-19 pandemic. 0000003179 00000 n You may not modify, publish, transmit, transfer or sell, reproduce, create derivative works from, distribute, perform, link, display, or in any way exploit any of the Content, in whole or in part, except as expressly permitted in these Terms or with the prior written consent of Mondaq.

For permission to reprint articles, please contact the Webdiffusion. Mondaq shall use its reasonable endeavours to make the Website and Services available to you at all times, but we cannot guarantee an uninterrupted and fault free service. All Content provided "as is" without warranty of any kind. As a result, in 2021, the Québec and federal governments will join forces, using a harmonized approach to improve the collection of QST and GST/HST on the supply of goods to Québec consumers by non-resident suppliers.

xref You may print and keep a copy of these Terms, which form the entire agreement between you and Mondaq and supersede any other communications or advertising in respect of the Service and/or the Website. Uncertainty surrounding COVID-19 . By using our website you agree to our use of cookies as set out in our Privacy Policy. 0000133731 00000 n 42 0 obj <> endobj A historic amount: $6.7 B; Banking on public and electric … During 2019, Québec required certain non-resident suppliers of intangible personal property, services, or goods provided to specified consumers in Québec to be registered under a new QST specified registration system.

0000017871 00000 n Stay informed of important tax issues that impact your business. The appellant, Ms. Gardner, was reassessed by the Canada Revenue Agency in 2016 and denied motor vehicle expenses claimed for the 2015 taxation year. announcements in the areas of health, education, culture and

Mondaq may terminate your use of the Website and Services if you are in breach of these Terms or if Mondaq decides to terminate the licence granted hereunder for any reason whatsoever. } Le ministre des Finances, monsieur Eric Girard, a prononcé son discours sur le budget 2020-2021 le 10 mars 2020. The new electrification and climate change framework policy, with a budget envelope of $6.2B between now and 2026, and the $15B increase in the 2020-2030 Quebec Infrastructure Plan are two key measures in this budget.. 0000001734 00000 n Tax Development 0000007609 00000 n 0000021867 00000 n 42 50 its 2020-2021 Budget. Our services are paid for by Contributors in exchange for Mondaq providing them with access to information about who accesses their content. By continuing to Use the Services and/or the Website after such amendment, you will be deemed to have accepted any amendment to these Terms. 0000132585 00000 n Webcast. That represents 43.0 per cent of … No delay in exercising or non-exercise by you and/or Mondaq of any of its rights under or in connection with these Terms shall operate as a waiver or release of each of your or Mondaq’s right. /!����/f�^�#�&8��[���a�n�.B�T�Y���{��⼶x��V�o���&�$��?�T�����_�i� �I�3X�T����z��Q�R����c�}�Ni%��c�)��+��tr%�H6��t��يc����DYA��@�q��+�˻�ILxr%��b.���\��RJ. Building a green economy. 0000001815 00000 n {&� �p�Č$����?eW0+�8i'���SvI.=��^���R!�t ����0���Xg)$_��9�c�=_c_��z��o�;DaN� ��N�I �i;��� �@?ţn|af�8�ϰjx��:��ٗ X�Aш�i;tR 7�����Y-*������ڳV�� J�����PJ/~������B�!�yi�*�)� *,�5�9�������A�Hт�������yx�U�ʳ�+�5�$*5o�vc|!Y��M�A>Ȯ��e��"�!H)v� ���i��!A'� � ����S�$vOm�xj5�u��@.�>�Р=M~ρ����$��=��Q�6DQP���aN�]TT|��(��_�έ��ϱ�T�����b8�hK����r}fx�A��m\�l:е*))מ�CGe|�]�?1O���(�PC��� �9{b���k�G:���%�(�{A�F?�@�Y}Py�.) 0000146368 00000 n This budget presents major initiatives aimed at addressing the concerns of Quebecers and at implementing a long-term vision that will enable Québec to take charge of its future.

[CDATA[ Such events, occurrences or causes will include, without limitation, acts of God, strikes, lockouts, server and network failure, riots, acts of war, earthquakes, fire and explosions. 0000014076 00000 n government is maintaining its efforts to ensure tax fairness and Viewed from a high level, the two applicants (Mandel and Pike) structured their holdings through family trusts. Mondaq reserves the right to make changes to the services and/or the Website or part thereof, from time to time, and we may add, remove, modify and/or vary any elements of features and functionalities of the Website or the services. This year’s announcement delivers a balanced provincial budget for the next five years, predicting a $1.9 billion surplus for 2019-2020. From a commodity tax perspective, this year’s budget includes a few interesting announcements, as summarized below. introducing innovative technological solutions to simplify tax compliance in the residential renovation sector; increasing criminal history checks on the guarantors, directors and shareholders of construction companies; strengthening police intervention and surveillance of tobacco smuggling networks and supply channels; new initiatives to prevent the trade of illicit cannabis; adapting inspection and investigation strategies to prevent a resurgence of alcohol smuggling and ensure public health and safety; tightening regulations in the personnel placement agency sector by introducing the requirement for licenced agencies to hold a valid attestation continuously and requiring agencies to be tax compliant to receive or hold attestation; and. Minister of Finance Eric Girard delivered Budget Speech 2020-2021 on March 10, 2020. Mondaq Ltd requires you to register and provide information that personally identifies you, including your content preferences, for three primary purposes (full details of Mondaq’s use of your personal data can be found in our Privacy and Cookies Notice): Mondaq hopes that our registered users will support us in maintaining our free to view business model by consenting to our use of your personal data as described below. On Tuesday, March 10, 2020, the Government of Quebec delivered %%EOF To allow you to personalize the Mondaq websites you are visiting to show content ("Content") relevant to your interests. (function() { Mondaq may alter or amend these Terms by amending them on the Website. Mondaq and/or its Contributors and other suppliers hereby exclude and disclaim all representations, warranties or guarantees with regard to the Content, including all implied warranties and conditions of merchantability, fitness for a particular purpose, title and non-infringement.

Budget 2020-2021. Rather, any such waiver or release must be specifically granted in writing signed by the party granting it.

BUSIINNEESSSEESS CURRENT MEASURES PROPOSED MEASURES Refundable tax credit for Québec film and television production Change to the definition of a film adapted from a foreign format A film, including a … To Use Mondaq.com you must be: eighteen (18) years old or over; legally capable of entering into binding contracts; and not in any way prohibited by the applicable law to enter into these Terms in the jurisdiction which you are currently located.

Budget Speech PDF Version — HTML Version; Budget Plan ; Additional Information; Budget in Brief; Building a Green Economy; See all documents.