On 12 April 2016, the Canada Revenue Agency (CRA) published GST/HST Memorandum 3.5: Application of GST/HST to Other Taxes, Duties, and Fees, which cancels and replaces GST/HST Policy Statement P-190. The memorandum covers the taxes, duties, and fees payable by a supplier or recipient in the supply chain that are to be included in the value of the consideration for a supply for GST/HST purposes,…