Bill C-70

Bill C-70

Table of Contents

Technical Amendments

Used Returnable Containers

International Travel

SUPPLIES BY CHARITIES

MEDICAL AND ASSISTIVE DEVICES

Harmonized Sales Tax Amendments

TAX ON IMPORTED TAXABLE SUPPLIES

TAX ON PROPERTY AND SERVICES BROUGHT INTO A PARTICIPATING PROVINCE

TRANSITIONAL PROVISIONS FOR PARTICIPATING PROVINCES

Property and Services

TAX INCLUSIVE PRICING

SCHEDULE VIII(Subsection 123(1))

PARTICIPATING PROVINCES AND APPLICABLE TAX RATES

SCHEDULE IX(Section 144.1)

SUPPLY IN A PROVINCE

TANGIBLE PERSONAL PROPERTY

INTANGIBLE PERSONAL PROPERTY

TRANSPORTATION SERVICES

TELECOMMUNICATION SERVICES

DEEMED SUPPLIES AND PRESCRIBED SUPPLIES

NON-TAXABLE PROPERTY AND IV.1 OF PART IX

NON-TAXABLE PROPERTY FOR PURPOSES OF SUBDIVISION A

NON-TAXABLE PROPERTY AND SUBDIVISION B

TRANSITIONAL PROVISIONS

FEDERAL-PROVINCIAL FISCAL ARRANGEMENTS ACT

SALES TAX HARMONIZATION AGREEMENTS

DEBT SERVICING AND REDUCTION ACCOUNT ACT

AN ACT TO AMEND THE EXCISE TAX TAX COURT OF CANADA ACT

AN ACT TO AMEND THE EXCISE TAX ACT AND A RELATED ACT

INCOME TAX BUDGET AMENDMENT ACT