Taxation of e-commerce.: FA1-27/2019-1-3E-PDF
"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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.871043&sl=0
| Department/Agency | Canada. Office of the Auditor General. |
|---|---|
| Title | Taxation of e-commerce. |
| Series title | Reports of the Auditor General of Canada to the Parliament of Canada,2561-343X ;Spring 2019, report 3 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: La taxation du commerce électronique. |
| Publishing information | [Ottawa] : Office of the Auditor General of Canada = Bureau du vérificateur général du Canada, 2019. ©2019 |
| Description | 1 online resource (22 pages) |
| ISBN | 9780660303895 |
| Catalogue number |
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| Subject terms | Electronic commerce Taxes Audit |
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