| 000 | 00000nam 2200000zi 4500 |
| 001 | 9.871043 |
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| 003 | CaOODSP |
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| 005 | 20221107163302 |
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| 006 | m o d f |
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| 007 | cr ||||||||||| |
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| 008 | 190507s2019 onc #o f000 0 eng d |
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| 020 | |a9780660303895 |
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| 040 | |aCaOODSP|beng|erda|cCaOODSP |
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| 043 | |an-cn--- |
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| 086 | 1 |aFA1-27/2019-1-3E-PDF |
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| 110 | 1 |aCanada. |bOffice of the Auditor General. |
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| 245 | 10|aTaxation of e-commerce. |
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| 264 | 1|a[Ottawa] : |bOffice of the Auditor General of Canada = Bureau du vérificateur général du Canada, |c2019. |
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| 264 | 4|c©2019 |
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| 300 | |a1 online resource (22 pages) |
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| 336 | |atext|btxt|2rdacontent |
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| 337 | |acomputer|bc|2rdamedia |
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| 338 | |aonline resource|bcr|2rdacarrier |
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| 490 | 1 |aReports of the Auditor General of Canada to the Parliament of Canada,|x2561-343X ;|vSpring 2019, report 3 |
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| 500 | |aIssued also in French under title: La taxation du commerce électronique. |
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| 520 | |a"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. |
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| 692 | 07|2gccst|aElectronic commerce |
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| 692 | 07|2gccst|aTaxes |
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| 692 | 07|2gccst|aAudit |
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| 775 | 08|tLa taxation du commerce électronique.|w(CaOODSP)9.871154 |
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| 776 | 0#|tTaxation of e-commerce.|w(CaOODSP)9.871048 |
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| 830 | #0|aReports of the Auditor General of Canada to the Parliament of Canada,|x2561-343X ;|vSpring 2019, report 3.|w(CaOODSP)9.846691 |
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| 856 | 40|qPDF|s555 KB|uhttps://publications.gc.ca/collections/collection_2019/bvg-oag/FA1-27-2019-1-3-eng.pdf |
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