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

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Publication information
Department/Agency Canada. Department of Finance.
Title Harmonized sales tax : technical paper / Issued jointly by the governments of Nova Scotia, New Brunswick, and Newfoundland and Labrador.
Publication type Monograph
Language [English]
Other language editions [French]
Format Paper
Other formats Electronic-[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.
Binding Softcover
Description 116p. ; 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.
ISBN 0-662-25184-9
Catalogue number
  • F2-113/1996E
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