Value Added Taxes

1 credits · Professional

This course is a one credit intensive introducing students to the topic of value added taxes (VATs) and their implementation in Canada through the goods and services tax and harmonized sales tax (GST/HST). The course will cover the history and fundamental workings of the GST/HST, administrative matters related to collection, assessments, and appeals, and the special treatment of some particular goods and services (such as groceries, real property, and health care services) and particular registrants (such as municipalities and charities). CALENDAR NOTES: Intensive course PREREQUISITES: LAWS 2029 – Taxation I or LAWS 2383 – Principles of Taxation.