Value-added Taxation in Canada

Value-added Taxation in Canada

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Other differences were apparent Financial services, which were exempt for GST purposes, were zero-rated for QST purposes. ... and the differing application of common law principles for GST and the Quebec Civil Code for QST, Revenue Quebec ... for QST purposes, the supply of all custom software is treated as the supply of a service, but the supply of off-the-shelf ... For general reading, see CRA Guide G-35, aquot;Administration of the Goods and Services Tax in the Province of Quebecaquot;.

Title:Value-added Taxation in Canada
Author:Rod Butcher
Publisher:CCH Canadian Limited - 2009-01-01


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