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Ottawa, December 19, 1996
1996-102
Explanatory Notes Relating to Proposed Legislation on Harmonized Sales Tax and Streamlined GST
Related document:
- Explanatory Notes Relating to Proposed Legislation on Harmonized Sales Tax and Streamlined GST:
- Beginning to clause 134
(Adobe Acrobat format - 450,948 bytes). - Clause 135 to the end
(Adobe Acrobat format - 446,254 bytes).
- Beginning to clause 134
Finance Minister Paul Martin today released detailed explanatory notes relating to the amendments included in Bill C-70 which was tabled on December 2, 1996.
Bill C-70 includes measures to implement the agreements between the federal government and the governments of Nova Scotia, New Brunswick and Newfoundland and Labrador to harmonize the federal and provincial sales taxes, effective April 1, 1997. It also incorporates proposed changes to the GST which were announced in April and October 1996, including amendments to implement the GST rebate on books for libraries, schools and certain other institutions.
The explanatory notes describe the proposed amendments, clause by clause, for the assistance of Members of Parliament and Senators, as well as businesses and their professional advisors.
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For further information:
Marlene Legare
Sales Tax Division
(613) 992-4230
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