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Towards Replacing the Goods & Services Tax

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Table of Contents

Overview

• House of Commons Standing Committee on Finance.
• Sales tax harmonization discussions with the provinces.
• Benefits of harmonization using a value added tax model.
• Measures to simplify and improve the fairness of the federal sales tax.

Measures to Simplify and Improve the Fairness of the Federal Sales Tax

• Charities and other public sector bodies.
• The health care sector.
• The municipal sector.
• The education sector.
• The used goods sector.
• Agents and auctioneers.
• International transactions.
• The tourism sector.
• Financial services.
• Limitation period - two year rule.
• Objections and appeals.
• Real property.
• Trusts and estates.
• Partnerships.
• Forfeitures and damage payments.
• Bad debts.
• Telecommunication services.
• Employee and shareholder benefits.
• Seizures and repossessions.
• Agriculture.
• Food.
• Administrative measures.
• Other measures.

Annex A

• GST Alternatives Considered by the House of Commons Standing Committee on Finance.

Annex B

• The Operation of the Goods and Services Tax.

Background papers

• Adjustment Assistance.
• Implementing a Harmonized Value-Added Sales Tax: Questions and Answers.
• Measures to Simplify and Improve the Fairness of the Federal Sales Tax.
• Memorandum of Understanding on Sales Tax Harmonization.