The Government of Canada and the Government of Ontario have released this Memorandum of Agreement (“MOA”), as announced in the 2009 Ontario budget, which forms the framework to negotiate and conclude a new Canada-Ontario Comprehensive Integrated Tax Co-ordination Agreement (“Canada-Ontario CITCA”), whereby the Canada Revenue Agency and the Canada Border Services Agency will administer an Ontario Value-Added Tax.
Both parties to the MOA have agreed to make every effort to fulfill the obligations as set out in the MOA, that all policy and administrative details are finalized, including any necessary legislative processes and the signing of any required agreements before March 31, 2010, except where otherwise specified in the MOA.
OHST MOA
OHST MOA