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
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: Suggested Citation
Abbas, Muhammad and Cockfield, Arthur, 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
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