query: when did gst come into effect in canada

pos: 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

pos: 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

pos: Goods and services tax (Canada) of the provinces under the Constitution Act, 1867. The provinces have chosen not to require prices to include the GST, similar to their provincial sales taxes. As a result, virtually all prices (except for fuel pump prices, taxi meters and a few other things) are shown "pre-GST", with the tax (or taxes) listed separately. 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);

pos: Goods and services tax (Canada) it was posited that removing the MST would make Canada more competitive. Once the MST was replaced with the GST prices did not initially fall by the level some thought appropriate immediately; however, proponents have argued that in Canada's market economy the MST's replacement could only be expected to influence prices over time and not on a stroke. Despite the opposition, the tax came into force on January 1, 1991. A strong Liberal Party majority was elected under the leadership of Jean Chrétien in the 1993 election. The Progressive Conservative Party fared very poorly in that election, winning only two

pos: History of Canada (1982–92) national sales tax on goods and services (GST). The proposal was an instant controversy; a large proportion of the Canadian population was irritated and disapproved of the tax. Despite protests from the other parties, and even members of Mulroney's own caucus, the GST was introduced on January 1, 1991. The political ramifications of the GST were severe. It contributed to the Mulroney government becoming one of the least popular in Canadian history. On December 6, 1989, Marc Lépine entered the École Polytechnique in Montreal. He went into an engineering class, separated the men from the women, forced out the men

pos: History of Canada (1982–92) promptly agreed to join the US-led coalition. When the UN authorized full use of force in the 1991 Gulf War, Canada sent 3 warships, 2 CF18 squadrons and field hospital with support personnel. This was the first time since the Korean War that its forces had participated in combat operations. Canada suffered no casualties during the conflict, but since its end, many veterans have complained of suffering from Gulf War Syndrome. On January 1, 1991, the Goods and Services Tax (GST) legislation became effective. This decision was particularly controversial because Prime Minister Mulroney lacked the sufficient votes in the Senate

neg: Taxation of digital goods are required to declare their purchase and the tax due to their own tax authorities. In his budget of May 12, 2015, the then Australian Federal Government Treasurer Joe Hockey revealed details of a new 10% goods and services tax (GST) to be introduced on "certain electronic supplies". The proposed GST has already been dubbed the 'Netflix Tax' in Australia as on-demand video-streaming is one of the services that will come under the scope of the new rules. The Australian GST on digital services is due to come into effect in July 2017. On Wednesday, February 10, 2016, the draft

neg: 39th Canadian Parliament parliament did, in fact, come to the fore, when the government introduced a motion calling "on the government to introduce legislation to restore the traditional definition of marriage without affecting civil unions and while respecting existing same-sex marriages." The next day, the House defeated the motion by a vote of 175 to 123, with six cabinet ministers voting against it, and Harper declared the issue settled. (See Members of the 39th Canadian Parliament and same-sex marriage for more information.) and on January 1, 2008 the second GST reduction came into effect. The Federal Accountability Act received Royal Assent on December

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: Tampon tax (VAT) at a reduced rate of 5%, as opposed to the standard rate of 20% applied to the vast majority of products sold in the country. The relevant EU legislation was finally changed in 2016. In March 2016, Parliament created legislation to eliminate the tampon VAT. It was expected to go into effect by April 2018 but did not do so. On the 3rd October 2018, new EU VAT rules that will allow the UK to stop taxing sanitary products were approved by the European Parliament. In Canada, the federal government has removed the Goods and services tax (GST)

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: 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: Goods and services tax (Australia) due to the corresponding reductions in personal income taxes, state banking taxes, federal wholesale taxes and some fuel taxes that were implemented when the GST was introduced, former Treasurer Peter Costello claimed that people were effectively paying no extra tax. The preceding months before the GST became active saw a spike in consumption as consumers rushed to purchase goods that they perceived would be substantially more expensive with the GST. Once the tax came into effect, consumer consumption and economic growth declined such that by the first fiscal quarter of 2001, the Australian economy recorded negative economic growth for the

neg: Maldives Inland Revenue Authority picnic islands and tourist vessels, and on certain other services supplied by places providing services to tourists in the Maldives. The tax rate under the Act was 3.5%. The T-GST Act was abolished following the commencement of the Goods and Services Tax Act. In October 2011, the T-GST regime was repealed and replaced by the Goods and Services Tax (GST) Act. The GST Act came into effect on 2 October 2011, and expanded the tax to all sectors of the economy. The Act imposed a GST at the rate of 3.5% from 2 October 2011 to 31 December 2011 and

neg: Goods and services tax (Canada) the federal government imposed at the wholesale level on manufactured goods. Manufacturers were concerned that the tax hurt their international competitiveness. The GST also replaced the Federal Telecommunications Tax of 11%. Although the GST was promoted as revenue-neutral in relation to the MST, a large proportion of the Canadian population disapproved of the tax. The other parties in Parliament also attacked the idea as did three Progressive Conservative Members of Parliament, David Kilgour, Pat Nowlan, and Alex Kindy, who ended up leaving the Progressive Conservative caucus as a result. The Liberal-dominated Senate refused to pass the tax into law. In

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: Systemic development current and proposed development including the economic, social, environmental, political and ecological aspects. The idea behind a systemic development approach can be applied to many disciplines, similar to sustainable development. Systemic development is practice rather than sustainability, which is an end state. General Systems Theory (GST) laid the foundation to systemic thinking. Ludwig Von Bertalanffy was known as the founder of the original principles of GST. Prior to 1968, when GST was introduced in Bertalanffy’s book, "General System Theory: Foundations, Development, Applications", the traditional approach to development used linear thinking or cause-and-effect thinking. GST was influenced by many different types

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: Hourglass Federalism also shifted away from resource-based mega projects and towards citizen-driven infrastructure and policies in areas like health, education and income distribution". It just so happens that these shifts in national interests for most citizens come from traditional provincial jurisdictions so to maintain their significance and electoral success among Canadians the federal government had to seek-out ways to influence these provincial jurisdictions. Examples of some federal programs designed to make these inroads into cities and with citizens include the Canada Child Tax Benefit, the Canada Millennium Scholarship Foundation, Goods and Services Tax (GST) exemption for cities, and the promise to share

neg: Goods and Services Tax (India) previous tax regime. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold. In addition a cess of 22% or other rates on top of 28% GST applies on few items like aerated drinks, luxury cars and tobacco products. Pre-GST, the statutory tax rate for most goods was about 26.5%, Post-GST, most goods are expected to be in the 18% tax range. The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Indian government. The tax replaced existing

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: 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: 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 (Canada) levied on supplies of goods or services purchased in Canada and includes most products, except certain politically sensitive essentials such as groceries, residential rent, and medical services, and services such as financial services. Businesses that purchase goods and services that are consumed, used or supplied in the course of their "commercial activities" can claim "input tax credits" subject to prescribed documentation requirements (i.e., when they remit to the Canada Revenue Agency the GST they have collected in any given period of time, they are allowed to deduct the amount of GST they paid during that period). This avoids "cascading" (i.e.,

neg: Feminism in Canada right and marched into parliament to debate the charter. They were demanding a specific clause on equal rights between men and women. This conference resulted in amendments to Section 15, which guarantees an equality of rights under the law, along with the creation of Section 28 which states: Even though the Canadian Constitution was established in 1982, the sections on equality were under moratorium and did not come into effect until April 17, 1985. A significant concern of second wave feminists in Canada was access to abortion. Until 1969, abortion was a criminal offence under the Criminal Code, and women

neg: Canada Revenue Agency services. The GST was reduced to 6% in 2006 and 5% in 2008, the current rate. In Prince Edward Island, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario the Goods and Services Tax (GST) has been replaced by the Harmonized Sales Tax (HST). The Harmonized Sales Tax combines the national GST and the provincial sales tax into a single tax. The HST is administered by the CRA. Each province that has Harmonized Sales Tax receives its portion of the HST from the CRA. In 2013, British Columbia removed HST after public protests against the newly taxed items under HST

neg: Century Services Inc v Canada (AG) possible, and accordingly applied for an assignment into bankruptcy. The Crown applied to have the holdback released for payment and remitted to settle the GST liability. Under the "Excise Tax Act", GST that is collected is deemed to be held in trust for the Crown, and that this takes precedence over any other statute other than the BIA. However, the CCAA states that, subject to certain exceptions (none of which relate to GST), deemed trusts do not exist in its proceedings. There was certain jurisprudence that held that the ETA took precedence. Was that correct? The British Columbia Supreme Court

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: History of the Liberal Party of Canada campaign, they implemented only minor changes to NAFTA, embraced the free trade concept and– with the exception of the replacement of the GST with the Harmonized Sales Tax in some Atlantic provinces– broke their promise to replace the GST. After a proposal for Quebec independence was narrowly defeated in the 1995 Quebec referendum, the Liberals passed the "Clarity Act" Clarity Act which outlines the federal government's preconditions for negotiating provincial independence. In Chrétien's final days, he supported same-sex marriage in Canada as well as decriminalizing the possession of small quantities of marijuana. Chrétien displeased the United States government when he

neg: Canada–Mexico relations Bush, began to negotiate another pact with Mexico under President Carlos Salinas de Gortari. The Canadian government under Prime Minister Brian Mulroney feared that the advantages Canada had through the Canada-US FTA would be undermined, and asked to become a party to the US-Mexican talks. The result was that NAFTA replaced the previous Canada-US FTA. An agreement was reached between all three nations and NAFTA came into effect on 1 January 1994. Since NAFTA has come into force, the two countries have become much more important to each other, and often collaborate when dealing with the United States. Relations between

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: 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: Romani people in Canada Government of India to recognize the Roma community spread across 30 countries as a part of the Indian diaspora. When Romani refugees were allowed into Canada in 1997, a protest was staged by 25 people, including neo-Nazis, in front of the motel where the refugees were staying. The protesters held signs that said, for examples, "Honk if you hate Gypsies," "Canada is not a Trash Can," and "G.S.T. — Gypsies Suck Tax." (The last is a reference to Canada's Goods and Services Tax, also known as GST.) The protesters were charged with promoting hatred, and the case, "R. v. Krymowski",

neg: Canada–Panama Free Trade Agreement Canada–Panama Free Trade Agreement The Canada–Panama Free Trade Agreement is a free trade agreement between Canada and Panama that went into effect April 1, 2013. The agreement was concluded on August 11, 2009 by Canadian Prime Minister Stephen Harper and Panamanian President Ricardo Martinelli and signed by the two countries' trade ministers on May 14, 2010. The agreement was approved by both countries' parliaments by December 2012, allowing the agreement to come into effect. The agreement eliminates Panamanian tariffs on 90% of goods from Canada. The remaining 10% will be phased out within the next 10 years. Canada will remove

neg: Howard Government the Government to pass the legislation through the Senate was to obtain the support of the Australian Democrats through their leader Meg Lees. Following intense and controversial negotiations, a deal was reached on 28 May whereby the concessions given to the Democrats included an exemption on basic food, more generous compensation to pensioners, and a reduction in tax cuts to higher income earners. The GST came into effect on 1 July 2000, the lead-up to which was marked by public concerns and confusion, interest group lobbying for exemptions, and the Opposition campaigning against it. The GST led to a single

neg: Maldives Inland Revenue Authority via the Tourism Goods and Services Tax Act in January 2011 and the Business Profit Tax Act in July 2011. The Tourism Goods and Services Tax Act was replaced by the Goods and Services Tax Act in October 2011. MIRA administers a number of laws and regulations. In addition to the administration of tax laws, MIRA also collects a number of fees and levies. The Tourism Goods and Services Tax (T-GST) Act came into effect on 1 January 2011. Under the Act, T-GST is charged on the value of goods and services supplied by tourist resorts, tourist hotels, guest houses,

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: Maldives Inland Revenue Authority 6% from 1 January 2012 to 31 December 2012. The GST rate on “tourism goods and services” increased to 8% on 1 January 2013 and to 12% on 1 November 2014.The GST rate on "general" goods and services remain at 6% from 1 January 2012. The Business Profit Tax (BPT) Act came into effect on 18 July 2011. Under the Act, tax is imposed at the rate of 15% on profits exceeding MVR 500,000 (approx. USD 32,425) in a tax year. A lower rate of 5% is applicable to companies resident in the Maldives generating all of their income from

neg: Domestic policy of the Stephen Harper government Flaherty. The budget included a 1% cut to the federal Goods and Services Tax from 7% to 6%. The Conservatives argued that the GST cuts would benefit all Canadians, including low-income earners and those outside the workforce who do not pay income tax. The first GST cut went into effect on July 1, 2006, and no provinces have raised provincial sales tax yet. In addition, the Conservatives rolled back the income tax cut on the lowest tax bracket, restoring it back to 15.5% from 15%, increased and added tax exemption rates and introduced a $100 monthly child care allowance for

neg: Brian Mulroney and regards this as vindication. His Deputy Prime Minister Don Mazankowski said that his greatest accomplishment will be seen as, "Dragging Canada kicking and screaming into the 21st century." Mulroney's legacy in Canada is associated mostly with the 1988 Free Trade Agreement and the Goods and Services Tax (GST). Although the Tories were re-elected in 1988 campaigning on free trade, they won with only 43% of the popular vote, compared to 52% of the vote which went to the Liberals and the New Democratic Party who campaigned mostly against the agreement. However, when the Liberals under Jean Chrétien came to

neg: Methylbenzylpiperazine TFMPP, mCPP, pFPP, MeOPP and MBZP, into Class C of the New Zealand Misuse of Drugs Act 1975. A ban was intended to come into effect in New Zealand on December 18, 2007, but the law change did not go through until the following year, and the sale of BZP and the other listed piperazines became illegal in New Zealand as of 1 April 2008. An amnesty for possession and usage of these drugs remained until October 2008, at which point they became completely illegal. MBZP is classified as a class C drug in the UK. In Canada MBZP remains

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: Akwesasne at midnight of 1 June, when the new policy of arming border services officers with Beretta Px4 Storm sidearms went into effect. The border services officers left at the end of their shift. A new shift did not arrive, leaving the port of entry vacant. Cornwall City Police blockaded the north terminus of the Three Nations Bridge to deny travelers entry into Canada. At the request of Canada, the New York State Police likewise blocked access from the United States onto the bridge. Akwesasne was cut off from its major access point into Canada and from free travel within the

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: Affinity chromatography the antibody's activity. This is a nice example as affinity purification is used to purify the initial GST-fusion protein, to remove the undesirable anti-GST antibodies from the serum and to purify the target antibody. Monoclonal antibodies can also be selected to bind proteins with great specificity, where protein is released under fairly gentle conditions. This can be come of use for further research in the future. A simplified strategy is often employed to purify antibodies generated against peptide antigens. When the peptide antigens are produced synthetically, a terminal cysteine residue is added at either the N- or C-terminus of the

neg: Novated lease up paying more GST on the "purchase" of the vehicle that if they had bought it outright. If the ECM is not used, all the GST except that on the residual could be claimed by the employer, but the additional cost of paying FBT is always greater or equal to any possible GST benefit. At the end of the lease, the lessee is required to return the vehicle to the lessor, however most lease contracts have as the penalty for failing to return the vehicle a payment of the amount of the residual value to the lessor. In effect, this

neg: Alex Kindy Nazi war criminals in Canada. Kindy remained a backbench supporter of the Brian Mulroney government until 1990 when the government attempted to pass the Goods and Services Tax into legislation. Kindy, David Kilgour, and Pat Nowlan all opposed the GST and voted against it in the House of Commons resulting in their expulsion from the Progressive Conservative caucus on April 10, 1990. Kindy continued to sit as a Progressive Conservative MP, though outside of caucus, until May 5, 1993, when he formally became an Independent. He ran for re-election as an independent candidate in the 1993 federal election, and although

neg: Dalgarno v Hannah this way, the right to appeal had existed since the Constitution came into effect but could not be exercised until the "Judiciary Act" came into effect. However, the court also raised the possibility that sections 71 and 73 of the Constitution were "words of futurity", and described illusory rights, because the Court did not physically exist in 1901. They also noted a Privy Council case decided earlier in 1903, "Walker v Walker", in which the court said that a successful litigant is entitled to know when the litigation has come to an end. The Court decided that although it had

neg: Goods and Services Tax (Singapore) offset package. The government accepted the committee's recommendations. The GST rate was increased from 3% to 4% in 2003, and to 5% in 2004. Each increase was accompanied by an offset package that was designed to make the average Singaporean household overall better off, even after accounting for the additional costs imposed by the increase in GST rates. Direct tax rates were also reduced correspondingly. On 15 February 2007 (Budget Day), Second Finance Minister Tharman Shanmugaratnam announced that the GST rate would be increased to 7% with effect from 1 July 2007. The rate increase was accompanied by an offset

neg: History of Canada (1992–present) pledging to repeal the GST, although this proved unfeasible due to the economic circumstances at the time (or, apparently, any time during his prime ministership, showing the new source of income was needed, as the outgoing Progressive Conservative party had claimed). By 1995, however, Canada had eliminated the federal deficit, becoming the only G7 country to have a budget surplus. Some of the problems faced by the Chrétien government included the debate over the universal health care system, as well as military spending, which Chrétien's government decreased significantly throughout its term. Canada did not play as large a role in

neg: Canada Revenue Agency provincial corporations in Canada is administered by the CRA except for the provinces of Alberta and Quebec. Ontario administered corporate taxes for fiscal years up to 2008. As of January 1, 2009, the CRA collects Ontario corporate tax. The Canada Revenue Agency collects the Goods and Services Tax (GST) (the Canadian federal value added tax) of 5% in all provinces except Quebec. Revenu Québec administers its own Quebec Sales Tax (QST) and the GST on behalf of the CRA. The Goods and Services Tax was introduced in 1991 at 7% added to the value of most sales of goods and

neg: Goods and Services Tax (India) 29 March 2017. The Rajya Sabha passed these Bills on 6 April 2017 and were then enacted as Acts on 12 April 2017. Thereafter, State Legislatures of different States have passed respective State Goods and Services Tax Bills. After the enactment of various GST laws, Goods and Services Tax was launched all over India with effect from 1 July 2017. The Jammu and Kashmir state legislature passed its GST act on 7 July 2017, thereby ensuring that the entire nation is brought under an unified indirect taxation system. There was to be no GST on the sale and purchase of

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: R v Krymowski you hate Gypsies", "Canada is not a Trash Can", and "G.S.T. — Gypsies Suck Taxes". (The last is a reference to Canada's unpopular Goods and Services Tax, also known as GST.) The protesters did not refer to "Roma". Police described the protest as "peaceful". The trial judge agreed. One of the two lead detectives testified that the "essential message" of the demonstrators "was that "gypsy refugee claimants" should not be permitted to stay in Canada" and that "many people were expressing [that] view", before and after the demonstration. However, a large number of the protesters wore neo-Nazi paraphernalia. Four months

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: Cinema Canada film critic for "Now" weekly), Cameron Bailey (future Toronto International Film Festival co-director) and Wyndham Wise, who would go on to publish and edit "Take One: Film and Television in Canada" (1992–2006). The impending GST and removal of postal subsidies in 1991 were the official reasons given when the magazine folded. The underlying truth, however, was that "Cinema Canada" had lost its reason for being. The production climate in Canada had changed considerably from the days in the early 1970s, and the magazine eventually lost its constituency. "Cinema Canada" provides a unique and rich historical resource for scholars of Canadian

neg: Groupe socialiste des travailleurs du Québec Groupe socialiste des travailleurs du Québec The Groupe socialiste des travailleurs du Québec or GST (in English: "Quebec Socialist Workers' Group") was a far left political movement founded in 1973 by militants of the Fourth International in the province of Quebec, Canada. Involved in trade-unions, the GST worked for the creation, in 1974, of the Regroupement des militants syndicaux and, on the municipal scene in the city of Montreal, of the Montreal Citizens' Movement (Rassemblement des citoyens de Montréal). The GST was also at the origin of the electoral coalition of the Nouveau Parti démocratique du Québec (NPD-Québec) and the

neg: Goods and services tax (Canada) the application of the GST on the same good or service several times as it passes from business to business on its way to the final consumer). In this way, the tax is essentially borne by the final consumer. This system is not completely effective, as shown by criminals who defrauded the system by claiming GST input credits for non-existent sales by a fictional company. Exported goods are "zero-rated", while individuals with low incomes can receive a GST rebate calculated in conjunction with their income tax. In 1997, the provinces of Nova Scotia, New Brunswick and Newfoundland (now Newfoundland and

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: 2005 New Zealand election funding controversy out. National was left owing a number of broadcasters $112,500 after spending its broadcasting allowance without accounting for GST. National argued that "due to a misunderstanding between the Party and its advertising booking agency, the agency booked advertising for National on radio and television for the campaign totalling $900,000 excluding GST, instead of $900,000 including GST". Police were not able to attribute responsibility for the mistaken GST over-expenditure to either the NZ National Party or to the Party's media buying agency and did not charge either. Labour criticised the use by the National Party of trust funds to facilitate large

neg: May Day anti-GST rally 2014 to 26% today is now ready and willing to jeopardise the welfare of the rakyat with the burden of GST." Additionally, a list of 15 demands were also read out at the beginning of the rally, which pertain to GST, the Trans Pacific Partnership Agreement (TPPA), minimum wage policy, workers' union rights, women workers' rights, migrant workers' rights, privatisation of public services, media freedom, price of goods, students' rights, Orang Asal rights, environmental protection, affordable housing, and oppressive laws. The Malaysian police claimed they would declare the Anti-GST Rally as illegal as the organisers did not obtain the necessary permission

neg: Mahmoud Mohammad Issa Mohammad deportation, stating that "As country we accept people from all over the world who want to come to Canada and we expect that when they come here they are law-abiding citizens who play by the rules. We can't and we shouldn't tolerate it when people misrepresent themselves in order to get into Canada...What do we say to the thousands of others who are law-abiding citizens who are honest about their background and who want to come to Canada. To do otherwise, to allow someone like him to stay, we'd be legitimizing misrepresenting yourself to get into Canada and saying that

neg: Universal jurisdiction sentenced to 13 years in prison. The moral philosopher Peter Singer, along with Kenneth Roth, has cited Israel's prosecution of Adolf Eichmann in 1961 as an assertion of universal jurisdiction. He claims that while Israel did invoke a statute specific to Nazi crimes against Jews, its Supreme Court claimed universal jurisdiction over crimes against humanity. Eichmann's defense lawyer argued that Israel did not have jurisdiction on account of Israel not having come into existence until 1948. The Genocide Convention also did not come into effect until 1951, and the Genocide Convention does not automatically provide for universal jurisdiction. It is

neg: Monarchy of Canada they have been granted via letters patent in the UK, though they are also in Canada translated to French. According to the Canadian Royal Heritage Trust, Prince Edward Augustus, Duke of Kent and Strathearn—due to his having lived in Canada between 1791 and 1800, and fathering Queen Victoria—is the "ancestor of the modern Canadian Royal Family". Nonetheless, the concept of the Canadian Royal Family did not emerge until after the passage of the Statute of Westminster in 1931, when Canadian officials only began to overtly consider putting the principles of Canada's new status as an independent kingdom into effect. At

neg: Fiscal imbalance in Canada the extra money come from the federal government. The federal Liberals partially blame the situation on the tax cuts introduced by many of the provincial governments. The potential solution advocated by most of the provincial premiers is that the transfer payments from the federal government to the provinces be substantially increased. This has been occurring gradually as the federal government has regularly been increasing its transfer for health care spending. The Bloc Québécois supports Yves Séguin's suggestion that the GST be given to the provinces. Gordon Campbell, the former premier of British Columbia, has proposed that the federal government take

neg: Canada Revenue Agency Credits (ITCs). Post audit is a full audit of GST/HST returns and that covers not only ITC but also GST/HST collected. CRA operates four investigation programs: Voluntary Disclosures Program, Informant Leads Program, Special Enforcement Program and Criminal Investigations Program. CRA is responsible for making CPP/EI rulings, that is, to determine whether any wages or payments are insurable under Canadian Pension Program and/or Employment Insurance program. The substance of a ruling is to determine whether an individual is an employee or a self-employed contractor. An employee can get EI benefits and contractor cannot. Normally, CPP/EI rulings are requested by Service Canada

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: Motor fuel taxes in Canada gallon) in the Yukon to 41.01¢/L ($1.552/US gallon) in Greater Vancouver. Notes: The Government of Canada collects about $5 billion per year in excise taxes on gasoline, diesel, and aviation fuel as well as approximately $1.6 billion per year from GST revenues on gasoline and diesel (net of input tax credits). The Canada Revenue Agency, a part of the government, collects these taxes. Collectively, the provincial governments collect approximately $8 billion per year from excise taxes on gasoline and diesel. The federal taxes go into general coffers and help to fund a range of programs: $2 billion of the approximately

neg: Slavery in Canada African slaves, native nations also enslaved their rivals, but most were purchased by colonial administrators and sold to native nations until 1833, when the British Parliament abolished slavery across the British Empire. (There is often confusion over the date at which this occurred; Britain had abolished the slave trade in 1807, but did not abolish slavery itself until 1833, in an act of Parliament that came into effect on 1 August 1834.) Prior to this, however, courts had, to varying degrees, rendered slavery unenforceable: for example, in Lower Canada after court decisions in the late 1790s, the "slave could not

neg: Taxation in Canada been summarized by Rand J in "Canadian Pacific Railway Co. v. Attorney General for Saskatchewan" in these words: When the definition of "direct taxation" is read with s. 92(2)'s requirement that it be levied "within the Province", it has been held that: "Allard Contractors Ltd. v. Coquitlam (District)" held that: Federal taxes are collected by the Canada Revenue Agency (CRA). Under tax collection agreements, the CRA collects and remits to the provinces: The Agence du Revenu du Québec collects the GST in Quebec on behalf of the federal government, and remits it to Ottawa. The Parliament of Canada entered the

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: History of Canadian nationality law as it could apply within the UK: The "Canadian Citizenship Act, 1976" replaced the term "British subject" with "Commonwealth citizen" in 1977, but the UK did not follow suit until 1 January 1983, when the British Nationality Act 1981 went into effect. History of Canadian nationality law Canada established its own nationality law in 1946 with the enactment of the Canadian Citizenship Act 1946, which took effect on 1 January 1947. It was the second nation in the British Commonwealth to establish its own nationality law; the first was the Irish Free State, which was a Commonwealth member until 1949

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: Novated lease the start of the FBT year (1 April) following 4 full years since the purchase of the vehicle by the lessor. As most novated leases are for 5 years or less, this has a limited effect. In addition, if the employer is registered for goods and services tax (GST) they can claim an input tax credit equal to the amount of GST they have paid as part of the running cost. This reduces their net cost, and in the case of a salary packaging arrangement, the corresponding decrease in employee salary will also be reduced. Generally an employer also would

neg: Phase-change memory (GeSbTe) called GST. The stoichiometry or Ge:Sb:Te element ratio is 2:2:5. When GST is heated to a high temperature (over 600 °C), its chalcogenide crystallinity is lost. Once cooled, it is frozen into an amorphous glass-like state and its electrical resistance is high. By heating the chalcogenide to a temperature above its crystallization point, but below the melting point, it will transform into a crystalline state with a much lower resistance. The time to complete this phase transition is temperature-dependent. Cooler portions of the chalcogenide take longer to crystallize, and overheated portions may be remelted. A crystallization time scale on

neg: Operation Musketeer (1956) reaction against Musketeer was massive and negative. The United States unexpectedly led condemnations of the action at the United Nations and in other forums, marking a sharp break in the "special relationship" between the United States and the United Kingdom. Of the countries in the Commonwealth, only Australia, South Africa and New Zealand supported the military operation, with Canada strongly opposing it. Just before midnight Brigadier Mervyn Butler was ordered to stop on the hour, when a ceasefire would come into effect. This raised a difficulty. There were Egyptian forces ahead; the British column was in open desert with no

neg: Northwest Territories (electoral district) the territory with which it was coterminous. This did not change with subsequent representation orders because the electoral boundaries revision process did not affect the territories and the territorial riding names were specified in law. In 2014, at the behest of Western Arctic MP Dennis Bevington, the riding name was changed to Northwest Territories by Bill C-37, which also changed the names of several other ridings scheduled to come into effect with the representation order for the next election. Unlike those names, the change to Northwest Territories came into effect immediately as it involved amending the "Electoral Boundaries Readjustment Act"

neg: South Wales Railway to cut it short. The GWR guarantee of 5% on capital was only to come into effect when Fishguard was reached by the SWR, so the latter's directors approached the GWR proposing that the guarantee should come into effect when the line reached Swansea instead. The GWR were not agreeable to this, leaving the South Wales Railway in a difficult position; certain persons who were directors of both companies saw that their positions were untenable, and resigned from the SWR, and the hitherto supportive relationship between the two companies now took a seriously unfriendly turn. It was stated that as

neg: Egon Krenz travel. It stipulated that East German citizens could apply for permission to travel abroad without having to meet the previous requirements for those trips, and also allowed for permanent emigration between all border crossings—including those between East and West Berlin. The new text was completed on 9 November. However, no one briefed the Politburo's "de facto" spokesman, East Berlin party boss Günter Schabowski, that the regulations were going to come into effect the following afternoon. Thus, at the daily press conference, when a reporter asked when the regulations would come into force, Schabowski assumed they were already in effect and

neg: Carleton (Ontario electoral district) riding of Carleton—Mississippi Mills, 59.37% from Nepean—Carleton and 0.04% from Ottawa South. It will come into effect upon the call of the next federal election, currently scheduled for October 2015. This riding has elected the following Members of Parliament: Carleton (Ontario electoral district) Carleton is a federal electoral district in Ontario, Canada, represented in the House of Commons of Canada from 1867 to 1968 and since 2015. It was represented in the Legislative Assembly of Upper Canada from 1821 to 1840 and in the Legislative Assembly of the Province of Canada from 1841 until 1866. The original riding was created

neg: Canadian content value a product or service can be substantiated, a Canadian Industrial Regional Benefits (IRB) contractor may use the net selling price method. This is calculated as the total selling price of the product minus any customs duties; excise taxes; GST, HST and all provincial sales taxes; and any costs associated with ineligible business activities, such as the value of goods imported into Canada. The cost aggregate method must be used if the selling price of a product or service cannot be substantiated. In this method, an IRB contractor aggregates the costs of parts and materials produced in Canada; Canadian transportation costs;

neg: Goods and services tax (Australia) Wales required to help encourage investment and business that had been forced elsewhere due to an unfavourable New South Wales business environment. This was in response to the Commonwealth allowing another A$72 million in grants to New South Wales, in addition to existing annual increases. In 2016 Jay Weatherill, Labor Premier of South Australia, supported calls for increasing the GST to 15%. Critics have argued that the GST is a regressive tax, which has a more pronounced effect on lower income earners, meaning that the tax consumes a higher proportion of their income, compared to those earning large incomes. However,

neg: Charles Beattie again. Therefore, the Committee recommended that no legislation to validate his election and preserve his membership should be brought in. The news had been given to Beattie on Saturday 17 December; Beattie expected to be invited to attend Parliament when it was formally made public but was not. He was in his auctioneer's office in High Street, Omagh when newspaper reporters told him that he had been disqualified. The Select Committee report was published on Monday 19 December 1955, although the disqualification did not formally come into effect until the House of Commons accepted the Select Committee report, on 7

neg: Young Greens of Canada 2007. The Young Greens Council announced a binding constitutional referendum to amend their constitution for the first time on November 26, 2008. Young Greens voted on this constitutional reform online between December 27 and 29, 2008. In the case of a constitutional referendum, approval must be made by 66% of voters for amendments to come into effect. The Young Greens of Canada follows the Green Party of Canada and Global Greens' six key principles, which were adopted at the 2002 convention of the Global Greens. These principles are: The Young Greens of Canada Council is the governing body of the

neg: Canada–Czech Republic relations to require visas for Canadian citizens to enter the European Union. (The Czech Republic, as a member of the Schengen Zone, cannot unilaterally implement visa requirements or controls for Canadian citizens). On 6 May 2009 at the Canada-EU Summit in Prague (Czech Republic's capital) started negotiations of Comprehensive Economic and Trade Agreement (CETA), a proposed free trade and copyright agreement between Canada and the European Union. Signing and ratification by the Czech Republic are required for CETA to come into effect. Czech Republic declared it won't do either until the visa requirements by Canada are lifted. On 14 Nov 2013

neg: GST Computer Systems many other brands, distinguished by use of the .DTP file extension. The latest version was sold as Greenstreet Publisher 4 and is upwards file compatible with earlier versions. In 2001 GST merged with eGames Europe as a new company, Greenstreet Software. It remains a developer and publisher of computer software for Windows operating systems. In July 2008 the company was reconstructed and now trades as Greenstreet Online Limited. In November 2012, Greenstreet Online Limited was declared insolvent, and went into voluntary liquidation. GST Computer Systems GST was a group of computer companies based in Cambridge, England, founded by Jeff Fenton

neg: Fall of the inner German border press question about when the new travelling rules come into effect, Schabowski read that note. On the repeated press question about the date when these rules would come into effect, he rechecked the document and finding no date he answered slightly irritated, "As far as I know, ..., it's ... immediately, without delay", rather than from the following day, as intended. Crucially, in the light of what happened next, it was not meant to be an uncontrolled opening, nor was it meant to apply to East Germans wishing to visit the West as tourists. At an interview in English after

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: Multi-Modal Logistics Parks in India a number of decisions aimed at transforming the country’s logistics sector. According to R. Goyal and S. Singh, adviser and young professional in the infrastructure–connectivity vertical section of NITI Aayog, the government is committed towards an integrated development of logistics sector through policy amendments, infrastructural development, tax reforms and technology adoption. These decisions include the nationwide imposition of a goods and services tax (GST), which came into effect 1 July 2017. This levy on the supply of goods and services, which replaced many indirect tax laws that previously existed in India, should expedite the conversion of informal logistics operations into

neg: Healthcare in the British Virgin Islands way of alleviating the cash-drain caused by underwriting public health expenditure. However, the proposal remains controversial amongst the public, not least because of the perceived cost to the public in a country with traditionally low tax burdens. Legislation was implemented to bring NHI into effect in 2014. Although the most recently proposal was for NHI to come into effect in October 2014, this did not happen. Implementation was pushed back first to January 2015, and then to September 2015. The most recent announcements have been to the effect that registration of persons will commence on 1 September 2015, and the

neg: Jean Chrétien later to play prominent roles in the omnipotent Prime Minister's Office (PMO) during Chrétien's time as Prime Minister. In September 1990 Chrétien seeing a chance to make a strong impression on public opinion after a shaky start as a leader reaped a major windfall after Mulroney introduced an unpopular Goods and Services Tax (GST), which Chrétien decided to vigorously oppose. Traditionally in Canada the government had levied a 13.5% Manufacturer's Sales Tax (MST), which was paid by manufacturers, who passed on the cost of the tax to consumers in the form of higher prices. Since foreign manufacturers did not pay

neg: Issues relating to biofuels for different biofuels, with widely differing results. Several well-to-wheel analysis for biofuels has shown that first generation biofuels can reduce carbon emissions, with savings depending on the feedstock used, and second generation biofuels can produce even higher savings when compared to using fossil fuels. However, those studies did not take into account emissions from nitrogen fixation, or additional carbon emissions due to indirect land use changes. In addition, many LCA studies fail to analyze the effect of substitutes that may come into the market to replace current biomass-based products. In the case of Crude Tall Oil, a raw material used

neg: Union territory get more funds from the union government than entitled on per capita and backwardness basis when compared to states. After the introduction of GST, UT-GST is applicable in union territories which are not having legislative assembly. UT-GST is levied at par with the applicable state GST in rest of the country which would eliminate the previous lower taxation in the union territories. of the Indian constitution says that India shall be a "Union of States", which are elaborated under Parts and of the constitution. Article 1 (3) says the territory of India comprises the territories of the states, the union

neg: Joe Hockey characterised as "the GST election", despite being the minister in charge of the GST, Hockey stopped campaigning shortly before the election because he felt that talking about the GST was losing him votes. He was awarded the Minister for Financial Services and Regulation portfolio from 1998–2001 and In January 2000, Hockey had done an interview with the John Laws program about the GST, confirming the Australian Competition and Consumer Commission (ACCC)'s position of businesses being able to round up or down the price of goods and services when needed. This caused controversy, and "The Daily Telegraph" printed a story that

neg: Same-sex marriage in Canada and supports same-sex marriages, testifying to this effect during the cross-country Justice Committee hearings. Unitarian Universalist congregations also solemnize same-sex marriages, as do the Religious Society of Friends (Quakers) and the Metropolitan Community Church and the Evangelical Lutheran Church in Canada. The General Synod of the Anglican Church of Canada passed an initial proposal in July 2016 to perform same-sex marriages in their churches. The measure must be approved a second time at the next General Synod in 2019 to come into force. Some progressive Jewish congregations have also supported same-sex marriage. In July 2003, the hierarchy of the Catholic

neg: Senate of Canada that subsequently did not receive Royal Assent, either because they were rejected by the Senate or were passed by the Senate with amendments that were not accepted by the Commons. In contrast, fewer than one-quarter of that number of bills were lost for similar reasons in the sixty-year period from 1928 to 1987. The late 1980s and early 1990s was a period of contention. During this period, the Senate opposed legislation on issues such as the 1988 free trade bill with the US (forcing the Canadian federal election of 1988) and the Goods and Services Tax (GST). In the 1990s,

neg: Harmonized sales tax for these provinces' economies and their consumers. On 1 July 2006, the Government of Canada reduced the GST nationwide to 6%, resulting in a combined HST for Nova Scotia, New Brunswick and Newfoundland and Labrador of 14%. The GST was again lowered nationwide on 1 January 2008 to its current rate of 5%, resulting in a combined HST in Nova Scotia, New Brunswick and Newfoundland and Labrador of 13%. On 6 April 2010, the Government of Nova Scotia raised the provincial portion of the HST to 10%, restoring the overall rate in that province to 15% effective 1 July 2010

neg: Telecommunications facility The consequence of its application is that even a simple LAN connector jack can be considered to be a telecommunications facility in Canada, for tax purposes. Telecommunications facility In telecommunications, a facility is defined by Federal Standard 1037C as: Under Canadian federal and Québécois provincial law, a telecommunications facility, for the purposes of determining whether GST applies, is defined by §123(1) of the GST Act to be "any facility, apparatus, or other thing (including any wire, cable, radio, optical, or other electromagnetic system, or any similar technical system or any part thereof) that is used or is capable of being

neg: Registrar of Imported Vehicles Federal Motor Vehicle Safety Standard used in the United States. The RIV program also requires anyone importing a vehicle into Canada to pay a RIV fee of $295+GST CAD (and QST if being imported into Quebec). The enforcement of the RIV program added some level of complexity to the vehicle importation process, and the manner of operation of the Registrar of Imported Vehicles has recently been brought into question. For example, decisions of the Registrar of Imported Vehicles regarding the acceptability of any and all documents presented to them cannot be appealed to any body. A class action lawsuit was

neg: Tax-free shopping use by the company itself (for example, a company car, office supplies, and cleaning supplies). Some countries charge a value added tax (VAT) or goods and services tax (GST) that extends to retail purchases. When those customers are residents of a US state having sales taxes on such goods, the VAT or GST taxes paid might be used as a credit against the amount of use tax otherwise owed, unless excluded, such as in Massachusetts. However, when a post-travel refund of the VAT or GST is claimed, the purchaser's home taxing jurisdiction can then assert a claim for the full