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The GST applies nationally. The HST includes the provincial portion of the sales tax but is administered by the Canada Revenue Agency (CRA) and is applied under the same legislation as the GST. The HST is in effect in Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island.
Ministry of Development (MR) – Central Registration and Information on Business (CEIDG) [70] – company register for natural persons trading as sole traders or their civil law partnerships (searchable); such companies are prohibited from performing certain activities (e.g. operating a life insurance company), and proper agricultural activity ...
The goods and services tax [1] (GST; French: Taxe sur les produits et services) is a value added tax introduced in Canada on January 1, 1991, by the government of Prime Minister Brian Mulroney. The GST, which is administered by Canada Revenue Agency (CRA), replaced a previous hidden 13.5% manufacturers' sales tax (MST).
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 ...
Government of Canada, accessed Dec. 10, Reasons you may be inadmissible to Canada Government of Canada, accessed Dec. 10, Immigration and Refugee Protection Act (S.C. 2001, c. 27) Thank you for ...
Ontario issues 10-day temporary permits, available up to twice in a 365-day period, [8] when a licence holder purchases a used vehicle, as long as the vehicle was legally registered as 'Fit' with the previous owner. An 'Unfit' vehicle (has not passed safety standards with the previous owner) can not be issued a temporary permit.
Section 1 of the Act covers definitions and application of the Act to places other than highways. The definition of "highway" in the Act is broad in nature to include "a common and public highway, street, avenue, parkway, driveway, square, place, bridge, viaduct or trestle, any part of which is intended for or used by the general public for the passage of vehicles and includes the area between ...
Norwegian chess grandmaster Magnus Carlsen dropped out of the World Rapid and Blitz Championships on Dec. 27 after refusing to ditch his denim as "a matter of principle"