query: what is the gst and pst in bc

pos: Sales taxes in British Columbia the first such referendum in the Commonwealth of Nations, resulting in the province reverting to the former PST/GST model on 1 April 2013. The sales taxes levied in the province are the separate 7% PST and 5% GST, as of April 2013. The former British Columbia Provincial Sales Tax (PST) was introduced on July 1, 1948 as part of the "Social Service Tax Act". The tax was initially set at 3%, but later rose to 7%. The PST was collected on most goods and some services. The main difference between the national Goods and Services Tax and the B.C. PST

pos: Harmonized sales tax PST has been charged on the subtotal of goods which included the federal GST; PST was not charged on services. This resulted in a combined tax of 17.7% for goods purchased before the 7% GST was reduced to 6% and then 5% in 2006 and 2008 respectively. As of 2012, consumers in PEI paid a combined 15.5% tax rate (5% GST and 10% PST applied to the subtotal). The provincial government committed to exempting some items while critics noted that electricity would see an increase from 5% GST to 14% HST; prior to the HST, electricity was not taxed by

pos: Sales taxes in British Columbia The HST lowered the sales tax on the following items: Some believed that the HST would generate significantly more revenue according to the following reasoning: While the PST revenue was estimated at $5.083 billion for 2009/2010, several sources concur to estimate the 5% GST revenue for British Columbia of about $5 billion (or a tax base at about $100 billion after the current GST exemption concerning the public sector). This reasoning argued that, since most sales subject to GST would be HST taxable (at 7% for the BC HST revenue), this revenue could be multiplied by 7%/5% to estimate the

pos: Sales taxes in British Columbia the first such referendum in the Commonwealth of Nations, resulting in the province reverting to the former PST/GST model on 1 April 2013. The sales taxes levied in the province are the separate 7% PST and 5% GST, as of April 2013. The former British Columbia Provincial Sales Tax (PST) was introduced on July 1, 1948 as part of the "Social Service Tax Act". The tax was initially set at 3%, but later rose to 7%. The PST was collected on most goods and some services. The main difference between the national Goods and Services Tax and the B.C. PST

pos: 2011 British Columbia sales tax referendum 2011 British Columbia sales tax referendum A referendum on sales tax was held by postal ballot in British Columbia from June 13 to August 5, 2011, though Canada Post workers were locked out until June 27. Voters were asked whether the Harmonized Sales Tax should be retained or split back to the original Provincial Sales Tax (PST) and Goods & Services Tax (GST). If the majority of voters voted "Yes" to extinguish the HST, 7% PST would be reinstated and the combined tax rate would remain at 12%. If the majority of voters voted "No", the BC government would reduce

pos: Harmonized sales tax harmonization raises business investment and that PST-type taxes slowed provincial economic growth. British Columbia combined the 5% GST with a 7% PST and implemented the HST at a rate of 12% and committed to lowering the HST by two further points, to 10%, by 2014. Ontario’s HST rate is 13%, similar to New Brunswick and Newfoundland and Labrador. Ontario committed to provide a refundable tax credit of up to $260 per adult or child in 2010-11 to low income people, and British Columbia committed to provide a refundable tax credit of up to $230 per adult or child in 2010-11.

pos: 2011 British Columbia sales tax referendum the HST rate to 11% in 2012 and 10% in 2014. The yes side passed with 54.73%. 2011 British Columbia sales tax referendum A referendum on sales tax was held by postal ballot in British Columbia from June 13 to August 5, 2011, though Canada Post workers were locked out until June 27. Voters were asked whether the Harmonized Sales Tax should be retained or split back to the original Provincial Sales Tax (PST) and Goods & Services Tax (GST). If the majority of voters voted "Yes" to extinguish the HST, 7% PST would be reinstated and the combined tax

pos: Sales taxes in British Columbia contended that, although PST was a retail tax, the business sector was also subject to a 7% PST on most of its input; business in BC was put at a competitive disadvantage with business in other jurisdictions not subject to similar taxation. The Liberals argued that transferring this tax to the consumer favoured both exportation and investment in productivity. A federal Conservative government study considered this a more efficient method of taxation; labour-intensive service industries (like hairdresser or hospitality services), where inputs are marginal, would be disfavoured. The HST added an additional 7% of sales tax to the following items:

neg: Harmonized sales tax 15 per cent of families with an income under $10,000 a year, you’re paying more sales tax under the HST than you would under the PST/GST: On average about $350 per family." The report also predicted that by 2020, the HST is anticipated to result in a BC economy that will "Be $2.5 billion larger than it would be under the PST. That’s about $480 per person or $830 per family." British Columbia residents voted in a referendum in August 2011 to repeal the HST, resulting in the province reverting to the former PST/GST model, with rates of 7% and

neg: Motor fuel taxes in Canada government collects value-added tax (GST) across the country, and some provincial governments also collect a provincial sales tax (PST), which may be combined with the GST into a single harmonized sales tax (HST). HST, GST, or GST + PST where applicable, are calculated on the retail price "including" the excise taxes. Across Canada, motor fuel taxes can vary greatly between locales. On average, about one-third of the total price of gasoline at the pump is tax. Total minimum taxes (taxes before GST/HST/PST is added at the retail level, but including GST/HST/PST on the excise taxes themselves) vary from 17.0¢/litre (64.4¢/US

neg: Harmonized sales tax abolishing the HST. The BC Liberals revealed a plan to reinstate the GST/PST system within 18 months, with a target date of March 31, 2013. As a direct result, British Columbia will have to pay back $1.6 billion to the federal government in order to opt out of the HST program. On April 1, 2013, British Columbia abandoned the HST and reverted to the GST/PST system. Despite the benefits advocated by those in favour of moving from a cascading tax to a value added tax, in some places it has shown to be unpopular with the general public. The 2011

neg: Sales taxes in British Columbia The HST was a value added tax that combined a 5% federal portion and a 7% provincial portion into one tax paid on almost all purchases of goods and services. The HST came into effect amidst contention among British Columbians on July 1, 2010. The BC Liberal government announced on July 23, 2009 that it intended to replace the PST by an HST, combining the GST with a provincial tax following the same rules as the GST. Had the HST passed the referendum, the BC Liberals contended that they would have reduced it to 10% in 2014. The governing Liberals

neg: Sales taxes in British Columbia numerous health-friendly activities: The HST increased the price of heating fuel (previously exempted by the PST). The government claimed it planned to provide a tax credit to mitigate this effect. Under HST, as it was under GST and PST, renting a home was exempt. The purchase of an existing home is exempt from the HST, while the purchase of a new home was subject to a GST rebate of 36% if the purchase price was below $350,000, up to a maximum rebate of $8,750 (which made the tax rate effectively 3.2%). Under the PST, the purchase of a new home

neg: Bill Vander Zalm Tax)? Yes or No" On August 26, 2011, Elections BC revealed the results of the referendum: 55% of 1.6 million voters in favour of abolishing the HST. The BC Liberals revealed a plan to re-instate the GST/PST system within 18 months, with a target date of March 31, 2013. In 2012, a BC Supreme Court judge and jury heard a defamation lawsuit lodged against Vander Zalm by retired conflict-of-interest commissioner Ted Hughes. The former judge and Officer of the Order of Canada alleged that he had been defamed in Vander Zalm's 2008 self-published autobiography, "For The People". The book suggested

neg: Sales taxes in British Columbia was tax exempt. Under the BC HST, up to $200,000 of the provincial part of the HST could be refunded (making the purchase of new home under $400,000 virtually tax free). Nevertheless, the service of real estate agents and home appraisals became subject to full HST, whereas before they were only subject to GST. The BC Liberal government argued the change would have little effect on the market: The government argued that HST effect on new home pricing would be mitigated by suppression of the PST on the construction inputs. On 26 August 2011 Elections BC, the independent electoral overseer,

neg: Sales taxes in British Columbia Sales taxes in British Columbia Sales taxes in British Columbia are consumption taxes levied in the province since the introduction of the Provincial Sales Tax (PST) on 1 July 1948, part of the "Social Service Tax Act". Sales in the province have also been subject to the federal Goods and Services Tax (GST) since its introduction on 1 January 1991. On 1 July 2010, the PST and GST were combined into the Harmonized Sales Tax (HST) levied according to the provisions of the GST. The conversion to HST was controversial. Popular opposition led to a referendum on the tax system,

neg: Lloydminster the area have been sustained financially by lease payments resulting from oil wells drilled on their land. The Husky Lloydminster Refinery is also located in the community. An issue in business is the sales tax. The only sales tax applicable in Alberta is the federal GST. Saskatchewan has in addition to GST a PST, or provincial sales tax. To ensure that business will not float away from the Saskatchewan side in favour of lower prices in Alberta, PST does not apply in the Saskatchewan side of the city with the exception of hotels, vehicle registration and utility services. Lloydminster is

neg: Harmonized sales tax the PST. The HST was introduced to Prince Edward Island on 1 April 2013 which dropped the tax on goods to 14% from 15.5% and raised the tax on services from 5% (GST) to 14%. Harmonized sales tax The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax. The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario

neg: 39th Parliament of British Columbia after the May 2009 elections they revealed their intention to replace the separate provincial and federal sales tax (PST and GST) system with a Harmonized Sales Tax (HST). This 'harmonization' of provincial and federal sales taxes became highly controversial throughout the province. In September, the 2009 budget update revealed they would run a much higher deficit than had been forecast which led to charges that the BC Liberals had been misleading the public during the elections regarding the financial health of the province. The deficit projection was increased to $2.8 billion, the largest in BC history, the result of declining

neg: Goods and services tax (Canada) Labrador) and the Government of Canada merged their respective sales taxes into the Harmonized Sales Tax (HST). In all Atlantic provinces, the current HST rate is 15%. HST is administered by the Canada Revenue Agency, with revenues divided among participating governments according to a formula. Ontario and British Columbia both harmonized the GST with their provincial sales tax (PST) effective July 1, 2010. However, the British Columbia HST was defeated in an August 2011 mail-in referendum by a 55% majority vote, and was converted to the old GST/PST system effective April 1, 2013. On the same day, Prince Edward Island

neg: Tax tax is called the Goods and Services tax (GST) and now stands at 5%. The provinces of British Columbia, Saskatchewan, Manitoba, and Prince Edward Island also have a provincial sales tax [PST]. The provinces of Nova Scotia, New Brunswick, Newfoundland & Labrador, and Ontario have harmonized their provincial sales taxes with the GST—Harmonized Sales Tax [HST], and thus is a full VAT. The province of Quebec collects the Quebec Sales Tax [QST] which is based on the GST with certain differences. Most businesses can claim back the GST, HST and QST they pay, and so effectively it is the final

neg: Sales taxes in British Columbia was its taxable base, since the GST taxation was levied regardless of whether the good or service was for 'final use' or not. Non-Taxable Sales and Services When a good or service is not subject to PST, a specific exemption in the legislation isn't needed. Similar to the old PST, the following aren't taxable under the new PST. The PST revenue was estimated at $5.087 billion for the 2009/2010 fiscal year, from which about $2 billion was paid directly by the business sector. PST revenue accounted for about 13% of the province's total revenues which were budgeted at $38.812 billion.

neg: Harmonized sales tax of Canada for adopting the HST. On March 26, 2009 in its annual budget, the province of Ontario announced its intention to merge the PST and GST to take effect on July 1, 2010. On 1 July 2010 the HST was implemented in the provinces of Ontario and British Columbia, despite public opinion polls showing that 82% of British Columbians and 74% of Ontarians opposed it before it was implemented. The implementation of HST in British Columbia and Ontario replaced the separate GST and PST charged on goods and services in those provinces. Evidence from numerous studies demonstrated that tax

neg: Ad valorem tax Canada on January 1, 1991, by Prime Minister Brian Mulroney and finance minister Michael Wilson. The GST replaced a hidden 13.5% Manufacturers' Sales Tax (MST) because it hurt the manufacturing sector's ability to export. The introduction of the GST was very controversial. As of January 1, 2012, the GST stood at 5%. As of July 1, 2010, the federal GST and the regional Provincial Sales Tax (PST) were combined into a single value-added sales tax, called the Harmonized Sales Tax (HST). The HST is in effect in five of the ten Canadian provinces: British Columbia, Ontario, New Brunswick, Newfoundland and

neg: Harmonized sales tax set its own PST rates within the HST. In provinces and territories which have not enacted the HST, the CRA collects only the 5% goods and services tax. The current rates are as follows: The introduction of the HST changed the PST for these provinces from a cascading tax system, which has been abandoned by most economies throughout the world, to a value-added tax like the GST. To help maintain revenue neutrality of total taxes on individuals, the Canadian government (for the GST) and the participating provincial governments have accompanied the change from a cascading tax to a value-add tax

neg: Harmonized sales tax would abide by the will of the people. The Question on the ballot was: "Are you in favour of extinguishing the HST (Harmonized Sales Tax) and reinstating the PST (Provincial Sales Tax) in conjunction with the GST (Goods and Services Tax)? Yes or No" In November 2010, Gordon Campbell resigned as Premier, noting that his own unpopularity had effectively stopped the government from moving forward with its agenda and made real discussion about the HST impossible. He was replaced by Christy Clark. The ruling BC Liberals had campaigned in favour of the HST since its introduction the previous year, noting

neg: Bill Vander Zalm it was announced a referendum would be held September 24, 2011 on repealing the HST. Premier Gordon Campbell stated a simple majority (50%+1) of those eligible and casting ballots would be sufficient for the government to cancel the HST if the referendum went against the government. Elections BC conducted the referendum via mail-in ballot. The British Columbia sales tax referendum, 2011 was conducted throughout June and July 2011. The Question on the ballot was: "Are you in favour of extinguishing the HST (Harmonized Sales Tax) and reinstating the PST (Provincial Sales Tax) in conjunction with the GST (Goods and Services

neg: Sales taxes in Canada Quebec and Prince Edward Island, PST was applied to the combined cost and GST). Of the provincial sales taxes, only the QST (and the HST) are value-added; the rest are cascading taxes. Sales taxes in Canada In Canada, three types of sales taxes are levied. These are as follows: Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected. The three northern jurisdictions are

neg: Harmonized sales tax British Columbia sales tax referendum rejected the HST in favour of reverting to the GST/PST system, and led to the resignation of Premier Gordon Campbell. In the provincial budget released 18 April 2012, the Government of Prince Edward Island announced plans to introduce a 14% HST to be implemented on 1 April 2013. This would reduce Prince Edward Island's provincial sales tax component from 10% to 9%. It should be noted that the Government of Prince Edward Island was unique amongst Canadian provinces in that it "taxed the GST". Since the implementation of the federal GST in 1990, PEI's 10%

neg: QuickBooks divisions offer versions of QuickBooks that support the unique tax calculation needs of each region, such as Canada's GST, HST or PST sales tax, European VAT for the United Kingdom edition and Australia's GST sales tax. The QuickBooks UK edition also includes support for Irish and South African VAT. QuickBooks Enterprise was withdrawn from the UKI market in 2014. QuickBooks Desktop is only available on a rental / subscription basis for users in UK and Ireland. The Mac (OSX) version is available only in the United States. Intuit has integrated several web-based features into QuickBooks, including remote access capabilities, remote

neg: Sales tax Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST. Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax avoidance often includes the following: In the United States, online retailers without physical presence in a given state may ship goods to customers there without collecting that state's sales tax because as of 2011, there is no federal sales tax. Amazon.com has been criticized for not collecting sales tax and has intentionally disaffiliated itself from businesses

neg: Sales taxes in Canada the provinces of British Columbia, Saskatchewan, Manitoba (Retail Sales Tax or RST) and Quebec (Quebec Sales Tax or QST, French: Taxe de vente du Québec or TVQ). Prince Edward Island switched to a HST on April 1, 2013, the same date that British Columbia reverted to a separate GST/PST after their adoption of a HST in 2010 was rejected in a referendum. Goods to which the tax is applied vary by province, as does the rate. In all provinces where the provincial sales tax is collected, the tax is imposed on the sale price without GST (in the past, in

neg: Sales taxes in Canada Sales taxes in Canada In Canada, three types of sales taxes are levied. These are as follows: Every province except Alberta has implemented either a provincial sales tax or the Harmonized Sales Tax. The federal GST rate is 5 percent, effective January 1, 2008. The territories of Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only the GST is collected. The three northern jurisdictions are heavily subsidized by the federal government, and its residents receive some additional tax concessions due to the high cost of living in the north. Separate provincial sales taxes (PST) are collected in

neg: Harmonized sales tax "blended sales tax" (renamed to "harmonized sales tax") which would combine the 7% federal GST with the provincial sales taxes of those provinces; as part of this project, the PST portion of the new HST in these provinces dropped from 10% to 8%. The result was a 15% combined tax when the federal GST was added. The new tax for these provinces went into effect on 1 April 1997. The HST is collected by the Canada Revenue Agency, which then remits the appropriate amounts to the participating provinces. Subsequent studies have been equivocal as to the success of this implementation

neg: May Day anti-GST rally 2014 introduction of GST would still proceed as planned. It was reported that a majority of the protesters were clueless on what they were protesting. A protester was noted to have said " I don't know what is GST. What I know is that it is a burden to the people.That's all I care, I don't care to know what is GST." The acronym for GST itself was wrongly interpreted as "Government Service Tax" rather that "Goods and Service Tax". A 100-strong group protesters which named themselves "Rejimen Anarki" and "Antifa" assaulted several media personnel on the scene. The group, which

neg: Goods and Services Tax (New Zealand) rate increased to 12.5% and on 1 October 2010 it increased again to 15%, to pay for income tax cuts by the National Government. GST-registered organisations and individuals pay GST only on the difference between GST-liable sales and GST-liable supplies (i.e., they pay GST on the difference between what they sell and what they buy: income less expenditure). This is accomplished by reconciling GST received (through sales) and GST paid (through purchases) at regular periods (typically every two months, with some qualifying companies opting for one-month or six-month periods), then either paying the difference to the Inland Revenue (IRD) if

neg: Harmonized sales tax Harmonized sales tax The harmonized sales tax (HST) is a consumption tax in Canada. It is used in provinces where both the federal goods and services tax (GST) and the regional provincial sales tax (PST) have been combined into a single value added sales tax. The HST is in effect in five of the ten Canadian provinces: New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island. The HST is collected by the Canada Revenue Agency (CRA), which remits the appropriate amounts to the participating provinces. The HST may differ across these five provinces, as each province will

neg: Jean-Serge Brisson Brisson refused to continue collecting the Provincial Sales Tax (PST) putting forward the idea to the then New Democratic Party of Bob Rae, that collection of any money by small business for any government is slavery. Also the Progressive Conservatives of Brian Mulroney introduced the Goods and Sales Tax (GST) in Canada to replace the manufacturing sales tax. Brisson argues that customers should be sending in their taxes to the Ontario government themselves, the Ontario government mandated that all businesses charge the sales tax when a customer was purchasing a good or service since 1961, then send that money to

neg: Canada Revenue Agency that were not taxed under the PST/GST system. CRA administers many benefit programs. Most notable benefits to Canadian families is the Canada child benefit (CCB). CRA also manages many programs on behalf of the provinces. Personal income tax returns are generally required to be filed before any benefits could be paid. Canada child benefit (CCB) is non-taxable income for taxpayers. It ties to a taxpayer's family income, which could include the income for a taxpayer's spouse. It requires all tax returns filed for a taxpayer's family before the amount of benefits could be determined. The rationale is to pay more

neg: Ad valorem tax Labrador, and Nova Scotia. Effective April 1, 2013, the Government of British Columbia eliminated the HST and reinstated PST and GST on taxable services provided in British Columbia. The Goods and Services Tax is a value-added tax of 10% on most goods and services sold in Australia. It was introduced by the Howard Government on 1 July 2000, replacing the previous federal wholesale sales tax system and designed to phase out the various state and territory taxes such as banking taxes, stamp duty and land value tax. While this was the stated intent at the time, the States still charge

neg: Sales taxes in British Columbia HST was approved by local majorities in 22 of the Liberal-held districts, and in three NDP-held districts. There was considerable local variation in the vote results. The anti-HST vote was highest in Surrey-Green Timbers, where 75.51% voted Yes (and 24.49% voted No). The anti-HST vote was lowest in West Vancouver-Sea to Sky, where 39.22% voted Yes (and 60.78% voted No). As of April 2013, the 5% Federal GST and 7% provincial PST are collected separately again. Sales taxes in British Columbia Sales taxes in British Columbia are consumption taxes levied in the province since the introduction of the Provincial Sales

neg: 39th Parliament of British Columbia deficits and that it intended to replace the PST and GST system with the Harmonized Sales Tax. The deficit made an amendment to the "Balanced Budget and Ministerial Accountability Act" necessary for the remainder of the 39th Parliament and resulted in reduced spending in most ministries. A petition against the Harmonized Sales Tax was circulated around the province and resulted in a summer 2011 referendum on the issue. The unpopularity of the move towards HST led to the resignation of Premier Campbell. Separate and independent leadership elections in the two major parties made Christy Clark the new Premier and Adrian

neg: Fuel tax well as by some select municipalities (Montreal, Vancouver, and Victoria); with combined excise taxes varying from 16.2 ¢/L (73.6 ¢/imperial gal; 61.2 ¢/US gal) in the Yukon to 30.5 ¢/L ($1.386/imperial gal; $1.552/?US gal) in Vancouver. As well, the federal government and some provincial governments (Newfoundland and Labrador, Nova Scotia, and Quebec) collect sales tax (GST and PST) on top of the retail price "and" the excise taxes. The first U.S. state to enact a gas tax was Oregon in 1919. The states of Colorado, North Dakota, and New Mexico followed shortly thereafter. By 1929, all existing 48 states had

neg: David Miller (Canadian politician) federal and provincial governments for a share of the Goods and Services Tax and Provincial Sales Tax, noting that a GST/PST transfer of only one cent would increase Toronto's annual revenues by $450 million. Miller also called for a National Transit Strategy to fund public transit in Canada's largest cities. In late October 2006, Miller proposed that Toronto's 200,000 landed immigrants be permitted to vote in municipal elections. Pitfield later indicated her support for the proposal, and Provincial Municipal Affairs Minister John Gerretsen indicated his willingness to examine it after the election. Miller consistently led Jane Pitfield in public opinion

neg: Monique Jérôme-Forget the Board, the Chair and the CEO's position. A federal-provincial tax controversy ensued one week later following the decision by the Ontario government to harmonize the PST and the GST. After the federal government offered $4 billion to Ontario in compensation for the tax move, Jérôme-Forget and the Quebec government requested a $2.6 billion compensation from Ottawa. The province had received no money when it harmonized both taxes in the 1990s. On April 8, 2009, Jérôme-Forget announced her retirement from politics. She was named a Member of the Order of Canada in 2015. Monique Jérôme-Forget Monique Jérôme-Forget (born August 8,

neg: Harmonized sales tax it would be too costly to return to the original GST/PST system; they pointed to the money they would have to pay back to Ottawa, the lost tax revenue, and the amount it would cost taxpayers to have to switch back and forth between tax systems. In April 2011, British Columbia Premier Christy Clark announced a province-wide engagement initiative to listen to British Columbians' suggestions to "fix" the HST. Faced with plummeting support and the ongoing anger against the HST, in May 2011 Minister of Finance Kevin Falcon announced that if British Columbians vote to keep the HST the rate

neg: 2011 Canadian federal election the Conservatives survived the confidence motion. Ignatieff's attempt to force a September 2009 election was reported as a miscalculation, as polls showed that most Canadians did not want another election. Ignatieff's popularity as well as that of the Liberals dropped off considerably immediately afterwards. In 2011, Elections Canada laid charges against the Conservative Party, alleging contraventions of the Canada Elections Act five years earlier. This issue, along with the Bloc Québécois announcing its intention to vote against the budget, unless it contained numerous changes including $2 billion in compensation to Quebec for harmonizing PST and GST and funding for a

neg: Malcolm Allen (politician) a full year of pressure, both the Provincial Liberal Government and Federal Conservative Government finally agreed to remove each of their portions of the new HST (formerly PST and GST) from the poppy purchases. Canada's Legions now have approximately $780,000 more a year to operate their services. In May 2010, Allen met with Talin French-Doyle, niece of Kristen French who presented him with a petition containing over 1,700 signatures asking for the government to create legislation to prevent Karla Homolka, who was involved in French's murder, from receiving a pardon. Under the law at the time, Homolka would have been

neg: 1998 Nova Scotia general election education systems. On April 1, 1997, the provincial government imposed a 15% Harmonized Sales Tax (HST) which merged the Provincial Sales Tax (PST) and the Goods and Services Tax (GST). This shift angered some Nova Scotians who now had to pay taxes on things that had previously been exempted, such as home heating fuel. Savage also implemented an unpopular highway toll. Liberal party infighting eventually resulted in Savage's resignation in July 1997. Russell MacLellan became Premier of Nova Scotia on July 18, 1997. The governing Liberals were desperate to distance themselves from the Savage government which was viewed as deeply

neg: Sales taxes in British Columbia gross BC HST revenue. If the taxable base were roughly the same, this would result in approximately $7 billion in BC HST revenue. This did not take into account the additional transition payment of $1.6 billion provided by the Federal Government, as a consequence of the HST adoption, and collection cost saving estimated at $30 million. According to BC government's projection, gross BC HST revenue for 2011/12 would be $6.92 billion. After various rebates, the net BC HST revenue would be $5.38 billion, which is $410 million more than the would-be BC PST revenue ($4.97 billion) if there were no

neg: Equinumerosity set theory, the axiom of power set guarantees the existence of the power set of any given set. Furthermore, the axiom of infinity guarantees the existence of at least one infinite set, namely a set containing the natural numbers. There are alternative set theories, e.g. "general set theory" (GST), Kripke–Platek set theory, and pocket set theory (PST), that deliberately omit the axiom of power set and the axiom of infinity and do not allow the definition of the infinite hierarchy of infinites proposed by Cantor. The cardinalities corresponding to the sets N, "P"(N), "P"("P"(N)), are the beth numbers formula_4, formula_5,

neg: 101st Grey Cup on artificial turf, and Mosaic Stadium added temporary seating to bring the total seating capacity to just under 45,000. Kick-off occurred at 5:30 p.m. CST (6:30 p.m. EST; 3:30 p.m. PST), while the pre-game started at noon CST (1 p.m. EST; 10 a.m. PST). This was the third consecutive year that the Grey Cup involved a team from the host city, following the BC Lions in the 99th Grey Cup and the Toronto Argonauts in the 100th, with all three games seeing the host win. This was also the fourth time that the Roughriders and Tiger-Cats met in the Grey

neg: Goods and Services Tax (New Zealand) the GST collected on sales is higher or receiving a refund from IRD if the GST paid on purchases is higher. Businesses exporting goods and services from New Zealand are entitled to "zero-rate" their products: effectively, they charge GST at 0%. This permits the business to claim back the input GST, but the eventual, non-New Zealand based consumer does not pay the tax (businesses that produce GST-exempt supplies are not able to claim back input GST). Because businesses claim back their input GST, the GST inclusive price is usually irrelevant for business purchasing decisions, other than in relation to cash

neg: Canada Revenue Agency income tax, excise tax, payroll tax, etc. GST/HST is governed by Excise Tax Act. CRA does not collect provincial taxes, such as sales tax and gas tax, or municipal taxes, such as property tax. CRA does have agreements with some province to collect outstanding debts for provincial programs. For example, CRA could use personal income tax refund to offset outstanding debts to BC medical program if so requested by the Province of BC. The Canada Revenue Agency collects most individual income taxes in Canada, except those for residents of Quebec (whose taxes are collected by Revenu Québec). Tax collection from

neg: Ida Chong the PST. On September 18, 2014, Chong announced her intention to run for mayor of the City of Victoria in the November 2014 municipal election. Chong subsequently lost, coming a distant third behind new mayor, Lisa Helps, and previous mayor Dean Fortin. Chong has been an active member of the Victoria, BC community volunteering on a number of boards. Ida Chong Ida Chong (; born 1956 or 1957) is a British Columbia politician who served as MLA for Oak Bay-Gordon Head from 1996 until 2013. Chong and BC NDP MLA Jenny Kwan together became the first Chinese-Canadian members of the

neg: Goods and Services Tax (India) of goods have also been done away with in GST regime. GST is levied on all transactions such as sale, transfer, purchase, barter, lease, or import of goods and/or services. India adopted a dual GST model, meaning that taxation is administered by both the Union and State Governments. Transactions made within a single state are levied with Central GST (CGST) by the Central Government and State GST (SGST) by the State governments. For inter-state transactions and imported goods or services, an Integrated GST (IGST) is levied by the Central Government. GST is a consumption-based tax/destination-based tax, therefore, taxes are paid

neg: 2010 Winter Olympics victory ceremonies ended with a concert finale honouring the medalists. These artists performed at BC Place at night during the broadcast of the Victory Ceremonies. These artists performed at Whistler Medal Plaza at night during the broadcast of the Victory Ceremonies. 2010 Winter Olympics victory ceremonies The Victory Ceremonies of the 2010 Winter Olympics were held between February 13 and 27, 2010 at BC Place Stadium in Vancouver, British Columbia, Canada and the Whistler Medals Plaza in Whistler, British Columbia, Canada. They were broadcast live starting at 6:30 PM (PST) from BC Place. The ceremonies featured both Canadian and international artists, including

neg: 39th Parliament of British Columbia the HST to the PST systems, received royal assent on February 28. Fifteen new pieces of legislation were adopted, including the "Tla'amin Final Agreement Act" regarding the Sliammon First Nation, the "Seniors Advocate Act" which created a Seniors Advocate office to advise the government on systemic challenges faced by people over the age of 65 and the "Destination BC Corp. Act" which created Destination BC to replace Tourism BC. Amendments to the "Community Charter" and the "Vancouver Charter" enabled local governments to issue tax notices electronically. The "Community Safety Act" established the office of Community Safety which can investigate, based

neg: Sales taxes in British Columbia then add the HST. This decision meant that businesses which purchase motor fuel to operate their businesses were unable to deduct any of the provincial taxes they pay on motor fuels from the HST they collect on their sales. This outcome is particularly harsh on businesses that had not been required to collect the PST but must use motor fuels to operate their businesses, such as sightseeing and adventure tour businesses. The HST, in BC, was reported to be a tax shift onto consumers and away from business. The BC government estimated business would pay $1.9 billion less in sales

neg: General set theory because Q is, and every consistent theory whose theorems include the ST axioms is also essentially undecidable. This includes GST and every axiomatic set theory worth thinking about, assuming these are consistent. In fact, the undecidability of ST implies the undecidability of first-order logic with a single binary predicate letter. Q is also incomplete in the sense of Gödel's incompleteness theorem. Any axiomatizable theory, such as ST and GST, whose theorems include the Q axioms is likewise incomplete. Moreover, the consistency of GST cannot be proved within GST itself, unless GST is in fact inconsistent. GST is: General set theory

neg: Systems theory in anthropology the environment or abstract and real. In natural science, systems theory has been a widely used approach. Austrian biologist, Karl Ludwig von Bertalanffy, developed the idea of the general systems theory (GST). The GST is a multidisciplinary approach of system analysis. One of the central elements of the systems theory is to move away from the representational system to the non-representation of things. What it means is that instead of imposing mental concepts, which reduce complexity of a materiality by limiting the variations or malleability onto the objects, one should trace the network of things. According to Gregory Bateson, "ethos,

neg: Goods and services tax (Canada) Goods and services tax (Canada) The Goods and Services Tax (GST) () is a multi-level value added tax introduced in Canada on January 1, 1991, by then-Prime Minister Brian Mulroney and his finance minister Michael Wilson. The GST replaced a hidden 13.5% manufacturers' sales tax (MST); Mulroney claimed the GST was implemented because the MST was hindering the manufacturing sector's ability to export competitively. The introduction of the GST was very controversial. The GST rate is 5%, effective January 1, 2008. The Goods and Services Tax is defined in law at Part IX of the "Excise Tax Act". GST is

neg: Goods and Services Tax (Singapore) items did not mean that tax savings would be passed on to consumers. Therefore, the GST should be kept broad-based to keep the GST low and the GST system simple, while help is directly provided to the lower-income through transfers and subsidies. In addition, the government has been absorbing GST in full for all subsidised patients in public hospitals and polyclinics since the GST was introduced in 1994. GST has also been absorbed for all subsidised patients receiving long-term care services. In response to the rising cost of living, members of the opposition have called for the GST rate to

neg: Goods and services tax (Australia) more GST is paid than collected, a refund is paid by the tax office instead). Some goods and services (notably salaries, wages, fresh food, and real estate) are exempt from GST. Other goods and services (rental income and financial services) are "input-taxed", which means that GST is not charged on the sale, but GST paid by that part of the business is not eligible to be claimed as an input tax credit. Division 9 of the "A New Tax System (Goods and Services Tax) Act" 1999 (Cth) (GST Act) stipulates that GST is applicable to a supply of goods, services

neg: Taxation in Australia rate of 10% is charged on most goods and services consumed in Australia. A business which is registered for GST would include the GST in the sale prices it charges. However, a business can claim a credit for the GST paid on business expenses and other inputs (called a GST credit). The business would pay to the Tax Office the difference between GST charged on sales and GST credits. Two types of sales are treated differently: Local governments are typically funded largely by taxes on land value (council rates) on residential, industrial and commercial properties. In addition, some State governments

neg: Goods and Services Tax (Malaysia) supplies are non-taxable supplies that are not subjected to GST. While the net effect on consumers for both zero-rated and exempted supplies is the same, i.e. consumers do not pay any GST, the difference lies in the input tax credit claim by businesses. For zero-rated supplies, while GST is charged at the zero rate to the end consumer, businesses may claim input tax credit on the GST incurred in producing the supplies. On the other hand, for exempted supplies, businesses cannot charge GST to the end consumer, and they are not eligible to claim input tax credit on the GST

neg: Goods and services tax (Australia) they may receive a refund (input tax credit) on the amount of GST contained in the price (Div 11), which means in effect no GST is paid on those supplies. New residential and commercial properties are subject to GST but re-sale of existing properties is not. All real estate agent fees on either new or second-hand property are subject to GST. Processed foods such as biscuits, soft drinks, restaurant meals and take-away foods are also subject to GST. Registered enterprises for GST must complete a Business Activity Statement (BAS) for reporting to the Australian Taxation Office for each quarter ending

neg: Novated lease purchase price of the vehicle. This is technically correct, since it is the finance company (lessor) actually purchases the vehicle and pays the GST, not the employee. However, the statement is misleading, implying that the net cost to the employee is reduced by the amount of GST on the purchase price if they "buy" a car via a salary packaged novated lease. GST must be included in the lease rentals and the residual by the lessor, which actually increased the total amount of GST to be paid, especially when GST exempt items such as stamp duty are bundled in the

neg: General set theory is formula_9, because GST lacks the axiom of power set. Hence GST cannot ground analysis and geometry, and is too weak to serve as a foundation for mathematics. Boolos was interested in GST only as a fragment of Z that is just powerful enough to interpret Peano arithmetic. He never lingered over GST, only mentioning it briefly in several papers discussing the systems of Frege's "Grundlagen" and "Grundgesetze", and how they could be modified to eliminate Russell's paradox. The system Aξ'[δ] in Tarski and Givant (1987: 223) is essentially GST with an axiom schema of induction replacing Specification, and with

neg: Canada Revenue Agency the instalments are more than tax owing calculated on the tax return. If the tax return results in a balance due, it must be paid in full by the due date or interest will accrue daily. GST/HST is governed by Excise Tax Act, which requires many entities to register for a GST/HST account and remit GST/HST collected. These entities include sole-proprietors, partnerships, corporations, etc. Not-for profit organizations are normally exempt for income tax purposes but not for GST/HST purposes. Even universities and hospitals are required to register for GST/HST. GST/HST returns are due monthly, quarterly, or annually depending on the

neg: Goods and Services Tax (Singapore) be reduced. The Singapore government has argued that reducing the rate of GST would benefit the wealthy more than the poor, as the bulk of GST is collected from foreigners and higher-income earners. In 2010, 84.2% of all GST paid was collected from foreigners and the top 40% of Singaporean households, while the bottom 20% of households contributed only 4% of all GST paid. The government argued that as the GST was a core part of a fiscal system that provides transfers to the lower income, reducing the GST rate would be costly and inequitable, and leave the government with

neg: 2010 Winter Olympics victory ceremonies 2010 Winter Olympics victory ceremonies The Victory Ceremonies of the 2010 Winter Olympics were held between February 13 and 27, 2010 at BC Place Stadium in Vancouver, British Columbia, Canada and the Whistler Medals Plaza in Whistler, British Columbia, Canada. They were broadcast live starting at 6:30 PM (PST) from BC Place. The ceremonies featured both Canadian and international artists, including Hedley, Nelly Furtado, OneRepublic, Usher, Estelle and The All-American Rejects. Each evening began with a provincial/territorial celebration, followed by the awarding of the medals, in which each athlete stepped up to the podium to receive their medal. The evening

neg: Goods and Services Tax (Singapore) spending to help cope with an increasingly ageing population has also been give as a secondary reason. Some critics consider GST to be a regressive tax, meaning the poor pay more, as a percentage of their income, than the rich. However, defenders contend that GST can be considered a proportional tax if tax payments are expressed as a percentage not of income, but of lifetime consumption; savings and investments are tax-deferred, and when converted to consumption are subjected to GST. Others point out that the more important question to ask is not whether GST is regressive, but whether GST is

neg: 39th Parliament of British Columbia also demoted from a ministerial position to a Minister of State. John Yap and Norm Letnick were given ministerial positions for the first time, along with Bill Bennett, Ben Stewart and Moira Stilwell who were former ministers under Gordon Campbell; Ralph Sultan was also promoted to Minister of State. Meanwhile, John van Dongen left the BC Conservative Party and John Slater withdrew from the BC Liberal Party, both to sit as independents. The legislature re-convened in February 2013 with a new Lieutenant-Governor, Judith Guichon. The "PST Transitional Provisions and Amendments Act", which set rules regarding the April 1 transition from

neg: Goods and Services Tax (New Zealand) flow issues. Consequently, wholesalers often state prices exclusive of GST, but must collect the full, GST-inclusive price when they make the sale and account to the IRD for the GST so collected. On 1 October 2016, the taxation of digital ('remote') services supplied by offshore companies (non-New Zealand) to consumers based in New Zealand changed. Since that date, a GST of 15% (dubbed the 'Netflix Tax') is applied to all supplies from offshore digital service suppliers to New Zealand based consumers. It is the supplier's responsibility to apply, collect and remit the new GST to New Zealand's Inland Revenue Department.

neg: Socialist Workers Party (Peru) formed a parallel PST. Socialist Workers Party (Peru) Socialist Workers Party (in Spanish: "Partido Socialista de los Trabajadores", or PST) is a trotskyist political party in Peru founded in 1971 by a group of dissidents of the Revolutionary Left Front (FIR). The group was led by Hugo Blanco and Enrique Fernández Chacón. In 1978, PST founded FOCEP together with other groups. In the same year it contested elections on the lists of FOCEP. In 1980, PST had its candidates on the lists of PRT. PST is a member of LIT-CI. It publishes "Bandera Socialista". In 1992, PST split, and a

neg: Goods and services tax (Australia) the minimum threshold (currently $75,000 per annum) are required to register for GST. Businesses whose turnover is below the threshold may register if they wish to. A GST-registered business must charge its customers GST on taxable goods and services it provides, but is entitled to a credit for any GST it has paid for its expenditures on these goods and services as well as capital purchases (called input tax credits). A registered business must periodically lodge Business Activity Statements (monthly, quarterly or annually), and at the same time pay the net amount of GST owed to the tax office (if

neg: Personal Storage Table files like email messages are added to a .pst file, its file size is automatically adjusted by the mail client (if necessary). When mail is deleted from a .pst file, the size of the .pst file will stay the same, marking the space as unallocated so that it will hold future data items. Recently removed data items can actually be recovered from .pst and .ost files. To reduce the size of .pst files, the user needs to compact them. Password protection can be used to protect the content of the .pst files. However, Microsoft admits that the password adds very

neg: John Hewson day. However, polls right up to election day supported a Coalition victory. A number of the proposals were later adopted in to law in some form, to a small extent during the Keating Labor government, and to a larger extent during the Howard Liberal government (most famously the GST), while unemployment benefits and bulk billing were re-targeted for a time by the Abbott Liberal government. Keating won a record fifth consecutive Labor term at the 1993 election, with Hewson losing what many had described as "the unloseable election" for the Liberals. The issue of the GST was dropped from the

neg: Gulf States Toyota Distributors to over 150 dealers, shipping nearly 100% of all orders every day. By 1994, GST had exceeded 100,000 in total vehicle sales and outgrown its processing center at the port. GST opened its Vehicle Processing Center on Houston's Northside, built to handle 150,000 vehicles a year. The facility is served by rail and transport trucks and employs over 600 associates. With vehicle sales steadily increasing, GST outsold Toyota Motor Sales, U.S.A., Inc. (Torrance, CA) in import car market share in 1998. With record sales in 2000, GST processed 11% of all Toyotas sold in the United States. In 2003, GST

neg: General set theory General set theory General set theory (GST) is George Boolos's (1998) name for a fragment of the axiomatic set theory Z. GST is sufficient for all mathematics not requiring infinite sets, and is the weakest known set theory whose theorems include the Peano axioms. The ontology of GST is identical to that of ZFC, and hence is thoroughly canonical. GST features a single primitive ontological notion, that of set, and a single ontological assumption, namely that all individuals in the universe of discourse (hence all mathematical objects) are sets. There is a single primitive binary relation, set membership; that set

neg: Business activity statement tax (GST). The various forms and reporting methods have changed considerably since the initial introduction of the BAS. There are a number of different BAS forms which an organisation can complete. The form which a business receives depends on what tax liabilities it has, referred to as "roles". BASs are usually issued quarterly, some roles can be reported at different frequencies depending on the business structure and income. Some roles such as GST can be reported annually, subject to eligibility criteria being met. Activity statements are usually required to be submitted quarterly, but some entities may be required to report

neg: 1993 Australian federal election working class in that it shifted the tax burden from direct taxation of the wealthy to indirect taxation as a broad-based consumption tax. Pressure group activity and public opinion was relentless, which led Hewson to exempt food from the proposed GST − leading to questions surrounding the complexity of what food was and wasn't to be exempt from the GST. Hewson's difficulty in explaining this to the electorate was exemplified in the infamous birthday cake interview, considered by some as a turning point in the election campaign. Keating won a record fifth consecutive Labor term and a record 13 years

neg: Liberal Party of Australia he described as an attack on the working class in that it shifted the tax burden from direct taxation of the wealthy to indirect taxation as a broad-based consumption tax. Pressure group activity and public opinion was relentless, which led Hewson to exempt food from the proposed GST—leading to questions surrounding the complexity of what food was and wasn't to be exempt from the GST. Hewson's difficulty in explaining this to the electorate was exemplified in the infamous birthday cake interview, considered by some as a turning point in the election campaign. Keating won a record fifth consecutive Labor term

neg: General set theory the existence of an empty set explicitly assumed. GST is called STZ in Burgess (2005), p. 223. Burgess's theory ST is GST with Empty Set replacing the axiom schema of specification. That the letters "ST" also appear in "GST" is a coincidence. The most remarkable fact about ST (and hence GST), is that these tiny fragments of set theory give rise to such rich metamathematics. While ST is a small fragment of the well-known canonical set theories ZFC and NBG, ST interprets Robinson arithmetic (Q), so that ST inherits the nontrivial metamathematics of Q. For example, ST is essentially undecidable

neg: Goods and Services Tax (Malaysia) incurred in producing the supplies. Examples of zero-rated supplies: Examples of exempted supplies: Goods and Services Tax (Malaysia) The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST

neg: Goods and Services Tax (Malaysia) Goods and Services Tax (Malaysia) The Goods and Services Tax (GST) is an abolished value-added tax in Malaysia. GST is levied on most transactions in the production process, but is refunded with exception of Blocked Input Tax, to all parties in the chain of production other than the final consumer. The existing standard rate for GST effective from 1 April 2015 is 6%. Many domestically consumed items such as fresh foods, water and electricity are zero-rated, while some supplies such as education and health services are GST exempted. The unpopular tax will be reduced to 0% on 1 June 2018.

neg: General set theory that if "x" is a set, then so is formula_7. Given "Adjunction", the usual construction of the successor ordinals from the empty set can proceed, one in which the natural numbers are defined as formula_8 (see Peano's axioms). More generally, given any model "M" of ZFC, the collection of hereditarily finite sets in "M" will satisfy the GST axioms. Therefore, GST cannot prove the existence of even a countable infinite set, that is, of a set whose cardinality is ℵ. Even if GST did afford a countably infinite set, GST could not prove the existence of a set whose cardinality

neg: Global Blue Global Blue Global Blue is a tourism shopping tax refund company headquartered in Nyon, Switzerland. The company is best known for tax-free shopping, a VAT/GST refund product and also operates in dynamic currency conversion, marketing services, point-of-sale technology, retail staff education, and customer intelligence. It is the industry leader for providing tax refunds, with Premier Tax Free as its closest competitor. As of 2014, some 130 countries levy VAT/GST, about 50 offer to refund VAT/GST to tourists for private exports. Started in Sweden in 1980 tax-free shopping is about refunding the VAT/GST levied in normal stores on the high street

neg: Partial stroke testing also be made in the production performance of a plant and the capital cost of a plant. These are summarised as follows Gains can be made in the following areas by the use of PST. There are a number of areas where production efficiency can be improved by the successful implementation of a PST system. The main drawback of all PST systems is the increased probability of causing an accidental activation of the safety system thus causing a plant shutdown, this is the primary concern of PST systems by operators and for this reason many PST system remain dormant after

neg: Jean Chrétien late 1989 to abolish the MST and replace it with the 7% GST, whose costs would be borne by consumers. On the proposed GST, Chrétien was torn between his belief that the GST was economically necessary vs. his desire to score political points by opposing a proposed tax that most Canadians hated, and as such, he was initially vague about where he stood about the GST. It was only in September 1990 after months of vacillation did Chrétien finally make up his mind to oppose the GST. Chrétien's decision to oppose the GST in 1990 was taken for reasons of

neg: Fuel taxes in Australia Fuel taxes in Australia The main fuel tax in Australia is an excise tax, to which is added a Goods and Services Tax ("GST"). Both taxes are levied by the federal government. In Australia, like Canada, the GST (in Australia's case of 10%) is applied on top of the fuel excise tax. In some cases, businesses may be entitled to exemptions or rebates for fuel excise tax, including tax credits and certain excise-free fuel sources. The double dipping (GST imposed on the excise tax) was fully compensated for by lowering the excise at the time the GST was introduced in

neg: Socialist Workers Party (Peru) Socialist Workers Party (Peru) Socialist Workers Party (in Spanish: "Partido Socialista de los Trabajadores", or PST) is a trotskyist political party in Peru founded in 1971 by a group of dissidents of the Revolutionary Left Front (FIR). The group was led by Hugo Blanco and Enrique Fernández Chacón. In 1978, PST founded FOCEP together with other groups. In the same year it contested elections on the lists of FOCEP. In 1980, PST had its candidates on the lists of PRT. PST is a member of LIT-CI. It publishes "Bandera Socialista". In 1992, PST split, and a group adhering to UIT-CI

neg: Philip R. Goode generation. Construction began in 2003 and the telescope enjoyed first light in January 2009. The telescope was renamed the Goode Solar Telescope (GST) in July 2017. More than 100 publications have used GST data since first light. The GST is an off-axis 1.6 m clear aperture telescope outfitted with three state-of-the-art spectro-polarimeters covering visible up to mid-infrared wavelengths. Under ordinary operation, the GST focal plane instrumentation is fed light corrected by the most sophisticated order adaptive optics (AO) system at any solar observatory and is providing excellent data for NJIT scientists, and to solar the community. Further, the BBSO Multi-Conjugate

neg: Glutathione S-transferase contain high levels of alpha GST and serum alpha GST has been found to be an indicator of hepatocyte injury in transplantation, toxicity and viral infections. Similarly, in humans, renal proximal tubular cells contain high concentrations of alpha GST, while distal tubular cells contain pi GST. This specific distribution enables the measurement of urinary GSTs to be used to quantify and localise renal tubular injury in transplantation, nephrotoxicity and ischaemic injury. In rodent pre-clinical studies, urinary and serum alpha GST have been shown to be sensitive and specific indicators of renal proximal tubular and hepatocyte necrosis respectively. GST can be

neg: Novated lease lease. GST on the residual is paid by the employee if they keep the car at the end of the lease. GST on the rental payments can be claimed by the employer as an input tax credit, but if the ECM is used to offset the fringe benefit, then the GST owing on the ECM payments offsets the input tax credit. Since claiming the GST on running costs other than lease rentals, such as fuel, is also claimed as a benefit of salary packaging a novated lease, in reality the employee salary packaging a novated lease with ECM usually ends

neg: Butkara Stupa of Ancient Art in Turin's Turin City Museum of Ancient Art. The oldest core strata (GSt 1) revealed a coin of Chandragupta Maurya and is therefore dated to the Ashokan period. A coin of Menander I was found in the second oldest stratum (GSt 2). A coin of Azes II was found under a plinth of the third stratum (GSt 3), which is therefore dated to the end of the 1st century BCE or the beginning of the 1st century CE. The 4th stratum (GSt 4) contained late coins of Azes II and coins of the Kushan Kujula Kadphises. Butkara

neg: Pacific LightNet its beginnings to 1986, previously as Tel-Net Hawaii and then GST Hawaii. GST Hawaii was the first company in the state to receive authority to provide local exchange service in competition with GTE Hawaiian Tel (September 1996). GST Hawaii operated as a subsidiary of GST Corporate through May 2000. On May 12, 2000, citing market conditions, massive debt and the inability to raise additional capital, GST Corporate filed for bankruptcy. In January 2001, Time Warner Telecom purchased significantly all the assets of GST Corporate except for the Hawaiian operation and 12 fibers on parts of the Hawaii Inter-island Fiber Network

neg: One Hundred and First Amendment of the Constitution of India and structure of proposed GST bill. Based on inputs from GoI and States, The EC released its First Discussion Paper on Goods and Services Tax in India on 10 November 2009 with the objective of generating a debate and obtaining inputs from all stakeholders. A dual GST module for the country has been proposed by the EC. This dual GST model has been accepted by centre. Under this model GST have two components viz. the Central GST to be levied and collected by the Centre and the State GST to be levied and collected by the respective States. Central Excise

neg: Youth Hostels Association of India GST) Ø ONE YEAR (AGE ABOVE 18 YEARS): Rs. 250/- (Inclusive of 18% GST) Ø TWO YEAR (AGE ABOVE 18 YEARS) : Rs. 350/- (Inclusive of 18% GST) Ø LIFE MEMBERSHIP (ABOVE 18 YEARS) (for lifetime) : Rs. 2700/- (Inclusive of 18% GST) Apply Now Note: Calendar year is applicable for YHAI memberships ie January to December. 2. YHAI- IYTC Co Branded Membership This membership is valid for 1 year in which, a person gets dual membership of YHAI & IYTC (International Youth Travel Card), that includes more than 40, 000 discounts on accommodation, food, entertainment and many other categories,

neg: Big Bear Solar Observatory Goode Solar Telescope (GST). The GST is a 1.6 m clear aperture off-axis telescope, which feeds its unobstructed light to visible light and near-infrared (NIR) spectro-polarimeters. The GST benefits from three generations of AO, which now includes multi-conjugate AO (MCAO) in a demonstrator phase for wide-field correction. It is the only MCAO system in operation with three deformable mirrors. Construction of the GST began in 2005 and the telescope saw first light in January 2009, with first AO corrected imaging in the Summer of 2010 in the NIR. Second generation AO corrected visible light in the Summer of 2012. In