Canada

The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World, p. 109, Thomas Ecker, Michael Lang & Ine Lejeune, eds., Kluwer Law International, 2011

49 Pages Posted: 13 Sep 2012 Last revised: 23 Oct 2012

Muhammad Abbas

affiliation not provided to SSRN

Arthur J. Cockfield

Queen's University - Faculty of Law

Date Written: 2011

Abstract

This chapter reviews some of the main features of Canada's Goods and Services Tax.

Keywords: goods and services tax, value-added tax, consumption tax, Canada

Suggested Citation

Abbas, Muhammad and Cockfield, Arthur J., Canada (2011). The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World, p. 109, Thomas Ecker, Michael Lang & Ine Lejeune, eds., Kluwer Law International, 2011. Available at SSRN: https://ssrn.com/abstract=2145558

Muhammad Abbas

affiliation not provided to SSRN ( email )

Arthur Cockfield (Contact Author)

Queen's University - Faculty of Law ( email )

Macdonald Hall
Kingston, Ontario K7L 3N6 K7L3N6
Canada

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