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GST + PST 6: 11 The 6% rate is effective for goods and services effective March 23, 2017. [15] Effective April 1, 2017, New Homes, restaurant meals and other prepared food and beverages are subject to PST. [16] There is a separate 10% liquor consumption tax. PST is not applicable for any exempt business in Lloydminster. Yukon: GST: 0: 5
In 1996, three of the four Atlantic provinces—New Brunswick, Newfoundland and Labrador, and Nova Scotia—entered into an agreement with the Government of Canada to implement what was initially termed the "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 ...
In 1995, Ralph Klein's government introduced the Alberta Taxpayer Protection Act [10] which legislated any general provincial sales tax be subject to a referendum. [11] The legislation that prevents the introduction of a sales tax without a referendum was expanded in 2023 by UCP Premier Danielle Smith to include increases to personal and corporate tax rates.
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The US Department of Education defined these as: "A first-professional degree was an award that required completion of a program that met all of the following criteria: (1) completion of the academic requirements to begin practice in the profession; (2) at least two years of college work before entering the program; and (3) a total of at least ...
Dual-degree programs are usually designed to offer students an opportunity to gain diverse academic experiences and qualifications in a reduced time frame compared to pursuing the degrees separately. Dual degrees can be offered at the undergraduate or postgraduate level across various disciplines, such as business, law, engineering, and the arts.
Universities in Canada are established and operate under provincial and territorial government charters, directed by First Nations bands, [a] or by federal legislation. [b] Most public universities in the country are members of Universities Canada. The title "university" is protected under federal regulation. [1]
Natalie “Samantha” Rupnow, who died of a self-inflicted gunshot wound after the deadly mass shooting at Abundant Life Christian School in Madison on Monday, was at times yanked between her ...