Value-Added Taxation in Canada: GST, HST and QST provides
the practitioner with a complete, easy-reference guide to the application of
the goods and services tax, its harmonized counterpart applicable currently in
Nova Scotia, New Brunswick and Newfoundland and the application of the Quebec
Sales Tax. The authors have integrated the impact of the three taxes on each
topical area, instead of dealing with each tax in sequence, providing an
easy-to-use practical tool.
Topics covered include:
- When tax is payable
- Exempt supplies
- Zero-rated supplied
- Collection and remittance of tax
- Industry-specific issues
- and much more
Edited by Robert Brakel Associates Ltd. Published by CCH
Canadian Ltd., 2003. |
