The GST in Canada: Plus Ça Change, Plus C'est La Même Chose? This article reviews the development of the goods and services tax (GST) in Canada from its launch in 1991. The article explains why Canada started where it did with respect to value added taxation and the constraints imposed by this starting point on future developments. The article also discusses three aspects of Canada's experience: ...
Year of publication: |
2009
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Authors: | Bird, Richard M. |
Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 63.2009, 8-9, p. 414
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