00000nam 2200000zi 4500 9.871043 CaOODSP 20221107163302 m o d f cr ||||||||||| 190507s2019 onc #o f000 0 eng d 9780660303895 CaOODSP eng rda CaOODSP n-cn--- FA1-27/2019-1-3E-PDF Canada. Office of the Auditor General. Taxation of e-commerce. [Ottawa] : Office of the Auditor General of Canada = Bureau du vérificateur général du Canada, 2019. ©2019 1 online resource (22 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Reports of the Auditor General of Canada to the Parliament of Canada, 2561-343X ; Spring 2019, report 3 Issued also in French under title: La taxation du commerce électronique. "This audit focused on whether, according to their respective rolesand responsibilities, the Canada Revenue Agency, the Canada BorderServices Agency, and the Department of Finance Canada ensured that thesales tax system for e-commerce was neutral (treated all vendors equallywith regard to the GST/HST) and that the GST/HST tax base (everythingthat is taxable) was protected"--Focus of the audit, page 3. gccst Electronic commerce gccst Taxes gccst Audit La taxation du commerce électronique. (CaOODSP)9.871154 Taxation of e-commerce. (CaOODSP)9.871048 Reports of the Auditor General of Canada to the Parliament of Canada, 2561-343X ; Spring 2019, report 3. (CaOODSP)9.846691 PDF 555 KB https://publications.gc.ca/collections/collection_2019/bvg-oag/FA1-27-2019-1-3-eng.pdf