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INVENTORY REBATE [1 record]

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Alphabetical list of terms

Record 1 1989-11-30

English

Subject field(s)
  • Taxation
CONT

Federal Sales Tax Inventory Rebate. ...On implementation of the [Goods and Services Tax], many firms will be holding inventories of new goods for resale on which federal sales tax previously will have been paid. In order to avoid double taxation of these goods, rebates of the existing federal sales tax will be provided in respect of these items to firms holding them on a tax-paid basis on implementation.

French

Domaine(s)
  • Fiscalité
OBS

Terme utilisé dans le projet de loi relatif à la taxe sur les produits et services.

Spanish

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