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VAT Treatment of public sector bodies: the Canadian model

Abstract:

This paper examines alternatives to the exempt VAT treatment of public bodies, non-profit organizations and charitable organizations (public service bodies). It focuses in particular on the Canadian VAT (the federal Goods and Services Tax) and its treatment of transactions involving public service bodies, including government to government transactions. Under the Canadian Goods and Services Tax rebate system, most supplies made by public service bodies are exempt but such bodies may claim a r...

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Pierre-Pascal Gendron More by this author
Publication date:
2010-11-05
URN:
uuid:74c623aa-bdf1-406e-bd79-accf4d685a07
Local pid:
oai:eureka.sbs.ox.ac.uk:607

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