Among the 2022 federal budget’s indirect tax changes, the government announced plans to:

• allow additional nurse practitioners to qualify for the expanded GST/HST health care rebate by eliminating the geographical restriction for nurse practitioners

• make all assignment sales of newly constructed or substantially renovated residential housing taxable for GST/HST purposes so that the tax would apply to the total amount paid for a new home by its first occupant

• refine the excise duty framework for vaping products introduced in Budget 2021

• refine the excise duty framework for cannabis products by, among other changes, allowing certain producers to remit the duties quarterly instead of monthly