delete Automobile Operating Expense Benefit (GST/HST) Regulations
Prescribes GST/HST percentages for automobile operating expense benefits provided to employees or shareholders, varying by province (9% Ontario, 10% Nova Scotia, 11% New Brunswick/PEI/Newfoundland, 3% others) and by year/business size with numerous transitional adjustments.
Imposes unnecessary compliance complexity, creates arbitrary provincial differentials that distort employment decisions, and adds to the regulatory burden that harms Canadian competitiveness and drives skilled workers to the US; government micromanagement of private benefit arrangements has significant unseen costs outweighing any simplification benefits.