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The goods and services tax is defined in law at Part IX of the Excise Tax Act.GST is levied on supplies of goods or services purchased in Canada and includes most products, except certain politically sensitive essentials such as groceries, residential rent, medical services, and services such as financial services.
Anyone who collects VAT becomes a VAT Trustee if they: register and collect a Business Identification Number (BIN) from the NBR; submit VAT returns on time; offer VAT receipts; store all cash-memos; and use the VAT rebate system responsibly. VAT Mentors work in the VAT or Customs department and deal with trustees. The VAT rate is a flat 15%.
Canada's varied labour laws are a result of its geography, historical, and cultural variety. This expressed in law through the treaty-/land-based rights of individual indigenous nations, the distinct French-derived law system of Quebec, and the differing labour codes of each of the provinces and territories.
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On average, the Treasury expects private school fees to increase by around 10 per cent as a result of the introduction of VAT, while it predicts that 35,000 pupils will move into UK state schools ...
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In 2010, over 51 per cent of the labour force in the Greater Toronto Area is employed in the service sector, with 19% in the manufacturing, 17% of the labour force employed in wholesale & retail trade, 8% of the labour force involved in transportation, communication and utilities, and 5% of the workforce is involved in construction. [66]
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