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Harmonized sales tax : technical paper / Issued jointly by the governments of Nova Scotia, New Brunswick, and Newfoundland and Labrador.: F2-113/1996E

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.646373&sl=0

Publication information
Department/Agency
  • Canada. Department of Finance.
TitleHarmonized sales tax : technical paper / Issued jointly by the governments of Nova Scotia, New Brunswick, and Newfoundland and Labrador.
Publication typeMonograph
Language[English]
Other language editions[French]
FormatPhysical text
Other formatsDigital text-[English]
Note(s)
  • Contents: Introduction.--Overview of the system.--Tax-inclusive pricing.--Tax on supplies made in a participating province.--Tax on property and services brought into participating provinces.--Recovery of tax.--International imports.--Other international transactions.--Housing.--Financial services.--Other operational aspects.--Transitional issues.--Glossary of terms. Accompanied by: News release: Sales tax harmonization: detailed agreements reached, October 23, 1996 [Cat. No. F21-3/96-075E, 7p. 28cm. Paper cover.] and Comprehensive integrated tax coordination agreement between the government of Canada and the government of X [18p. 28cm. Paper cover.].
Publishing information
  • Ottawa - Ontario : Finance Canada 1996.
BindingSoftcover
Description116p. ; 25 cm. + News release: Sales tax harmonization: detailed agreements reached, October 23, 1996; Comprehensive integrated tax coordination agreement between the government of Canada and the government of X.
ISBN0-662-25184-9
Catalogue number
  • F2-113/1996E
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