Immovable Property Under VAT
The ideal value-added tax (VAT) would carry an economic efficiency ratio of 100 as, in theory, VAT should not be susceptible to exemptions and rate variations. However, practical reality tells a different story, and it will come as no surprise to learn thUnlike most other sales taxes in Canada, the QST applies on the GST-inclusive price of goods and services.110 Thus, on a pre-tax retail ... as well as 1-800, 1- 888, and similar number services; and (5) food, beverages, and entertainment services not fully deductible under ... Que Ibec, 2008), available online at: alt;www. revenu.gouv.qc.ca/documents/fr/publications/in/in-203(2009-01).pdfagt;, (accessed 17 Jul.
| Title | : | Immovable Property Under VAT |
| Author | : | Robert F. W. van Brederode |
| Publisher | : | Kluwer Law International - 2010-12-31 |
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