Refund of Goods and Services Sales Tax for Small Businesses (January-December 2019)
Published on April 6, 2020
In response to a request from a parliamentarian, the PBO estimated the cost of introducing a refund of the Goods and Services Sales Tax (GST) collected between January 1, 2019 and December 31, 2019 by Canadian Controlled Private Corporations (CCPCs) eligible for the Small Business Deduction (SMD).