Structured Finance and Securitization Communiqué

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February 28, 2023

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A primer on GST/HST costs within a securitization structure

Colleen Ma, Ron Choudhury

When designing or negotiating a securitization structure, while commercial and non-sales tax issues may take precedence, GST/HST issues should be at the forefront of the structuring discussions in order to avoid tax leakage as a result of sales tax exposure....

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