Value-added taxation in Canada : GST, HST, and QST.

Sujets: Value-added tax -- Law and legislation -- Canada.; Sales tax -- Law and legislation -- Canada.

Table des matières: Chapter 1 - Introduction Chapter 2 - Registration Chapter 3 - Supply Chapter 4 - Place of Supply Chapter 5 - Value of Consideration Chapter 6 - When Tax is Payable Chapter 7 - Imports and Interprovincial Transfers Chapter 8 - Exempt Supplies Chapter 9 - Zero Rated Supplies Chapter 10 - Imput Tax Credits and Imput Tax Refunds Chapter 11 - Rebates Chapter 12 - Organizational Considerations Chapter 13 - Financial Institutions Chapter 14 - Industry-Specific Issues Chapter 15 - Collection and Remittance of Tax Chapter 16 - Administration and Enforcement