By Jean-Guillaume Shooner and Vanessa Clusiau ( February 5, 2025, 11:06 AM EST) -- On Oct. 25, 2024, the Canada Revenue Agency (CRA) officially announced in GST/HST Notice 339 (Notice 339) that, as of the first day of the fiscal year that begins on or after Jan. 1, 2025, dentists could no longer rely on a longstanding special administrative arrangement between the CRA and the Canadian Dental Association (arrangement) with respect to GST/HST input tax credits (ITCs) claims for dentists’ expenses relating to supplies of orthodontic services....