Practitioner's guide to retail sales tax / Jonathan Spencer.

Record Type:

Record Type: Book Book

KM337.4.S63 2006

Carswell

2006

c2006.

Spencer, Jonathan

Overview of the tax -- Who is taxed -- Vendor registration and reporting -- When is tax payable -- Tangible personal property -- Real property -- Taxable services -- Value for tax -- Promotional distribution -- Imports and exports -- Reorganizations ...Overview of the tax -- Who is taxed -- Vendor registration and reporting -- When is tax payable -- Tangible personal property -- Real property -- Taxable services -- Value for tax -- Promotional distribution -- Imports and exports -- Reorganizations and related party transfers -- Exemptions -- Refunds and rebates -- Audits, assessments, and appeals -- Resources -- Retail Sales Tax Act (Ontario) -- The Provincial Sales Tax Act (Saskatchewan) -- The Retail Sales Tax Act (Manitoba) -- Revenue Tax Act (Prince Edward Island) -- Social Service Tax Act (British Columbia).  + Read More– Read Less

Includes bibliographical references (p. 399) and index.