Administrative Policy
GST/HST Notice No. 324, "Mining Assets in respect of Cryptoassets" June 2025
Utility tokens and non-fungible tokens are cryptoassets but not virtual payment instruments (under “What is a cryptoasset?)
The cryptoasset...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Virtual Payment Instrument | 141 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Mining Activity | 118 | |
| Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(4) | 150 | |
| Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(2) | 365 | |
| Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(5) | 672 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient | 208 | |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(4) | 283 | |
| Tax Topics - Excise Tax Act - Section 200 - Subsection 200(2) | 427 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration | deduction from consideration paid by crypto pool operator to taxable supplier generally treated as such rather than as consideration for supply by operator | 101 |