Share with your friends

Canada: Indirect tax measures in federal budget 2019

Canada: Indirect tax measures in federal budget 2019

Canada’s federal budget for 2019 was presented on 19 March 2019, and it includes measures concerning goods and services tax (GST) and harmonized sales tax (HST) that would:


Related content

  • Extend GST/HST relief to certain biologicals, medical devices, and health care services
  • Change the excise tax imposed on cannabis
  • Exempt the supply of certain multidisciplinary health services from GST/HST
  • Change the GST/HST rules as announced in legislative and regulatory proposals released in July 2018
  • Change the rules for the GST/HST joint venture election, as announced in the 2016 federal budget

Read a March 2019 report [PDF 136 KB] prepared by the KPMG member firm in Canada

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


Request for proposal