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.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.871043&sl=1
| Ministère/Organisme | Canada. Office of the Auditor General. |
|---|---|
| Titre | Taxation of e-commerce. |
| Titre de la série | Reports of the Auditor General of Canada to the Parliament of Canada,2561-343X ;Spring 2019, report 3 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: La taxation du commerce électronique. |
| Information sur la publication | [Ottawa] : Office of the Auditor General of Canada = Bureau du vérificateur général du Canada, 2019. ©2019 |
| Description | 1 online resource (22 pages) |
| ISBN | 9780660303895 |
| Numéro de catalogue |
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| Descripteurs | Electronic commerce Taxes Audit |