The Sales Tax Rate in Armenia stands at 20 percent. In Armenia, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Armenia. This page provides - Armenia Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Kazakhstan stands at 12 percent. Sales Tax Rate in Kazakhstan averaged 12.40 percent from 2006 until 2020, reaching an all time high of 15 percent in 2006 and a record low of 12 percent in 2009. In Kazakhstan, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Kazakhstan. This page provides - Kazakhstan Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Jamaica stands at 16.50 percent. Sales Tax Rate in Jamaica averaged 16.64 percent from 2006 until 2019, reaching an all time high of 17.50 percent in 2010 and a record low of 16.50 percent in 2007. In Jamaica, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Jamaica. This page provides - Jamaica Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Mauritania stands at 16 percent. Sales Tax Rate in Mauritania averaged 17.27 percent from 2010 until 2020, reaching an all time high of 18 percent in 2011 and a record low of 16 percent in 2017. In Mauritania, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Mauritania. This page provides - Mauritania Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Malta stands at 18 percent. Sales Tax Rate in Malta averaged 17.43 percent from 2000 until 2020, reaching an all time high of 18 percent in 2004 and a record low of 15 percent in 2001. In Malta, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Malta. This page provides - Malta Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Dominica stands at 15 percent. In Dominica, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Dominica. This page provides - Dominica Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Saudi Arabia stands at 5 percent. In Saudi Arabia, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the standard rate. Revenues from the Sales Tax Rate are an important source of income for the government of Saudi Arabia. This page provides - Saudi Arabia Sales Tax Rate- actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in St Lucia stands at 15 percent. Sales Tax Rate in St Lucia averaged 14.29 percent from 2013 until 2019, reaching an all time high of 15 percent in 2014 and a record low of 12.50 percent in 2017. In St Lucia, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of St Lucia. This page provides - St Lucia Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Uzbekistan stands at 20 percent. In Uzbekistan, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Uzbekistan. This page provides - Uzbekistan Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Vanuatu stands at 15 percent. Sales Tax Rate in Vanuatu averaged 13.57 percent from 2014 until 2020, reaching an all time high of 15 percent in 2018 and a record low of 12.50 percent in 2015. In Vanuatu, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Vanuatu. This page provides - Vanuatu Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Ecuador stands at 12 percent. Sales Tax Rate in Ecuador averaged 12.14 percent from 2006 until 2019, reaching an all time high of 14 percent in 2016 and a record low of 12 percent in 2007. In Ecuador, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Ecuador. This page provides - Ecuador Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Aruba stands at 1.50 percent. Sales Tax Rate in Aruba averaged 1.88 percent from 2007 until 2018, reaching an all time high of 3 percent in 2008 and a record low of 1.50 percent in 2010. In Aruba, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Aruba. This page provides - Aruba Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Guatemala stands at 12 percent. In Guatemala, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Guatemala. This page provides - Guatemala Sales Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news.

The Sales Tax Rate in Nicaragua stands at 15 percent. In Nicaragua, the sales tax rate is a tax charged to consumers based on the purchase price of certain goods and services. The benchmark we use for the sales tax rate refers to the highest rate. Revenues from the Sales Tax Rate are an important source of income for the government of Nicaragua. This page provides - Nicaragua Sales Tax Rate | VAT - actual values, historical data, forecast, chart, statistics, economic calendar and news.

This webcast was recorded on June 11, 2008

The purpose of Retail Sales Taxation in Canada is to keep organizations up-to-date about recent developments and ongoing compliance issues with respect to retail sales tax (RST) in Canada. Participants will receive timely information about legislative changes and current administrative policy in each of the five RST provinces – British Columbia, Saskatchewan, Manitoba, Ontario and Prince Edward Island. This webinar also offers practical advice on how to deal with many common RST issues.

Retail Sales Taxation in Canada is intended for finance professionals working in industry or public practice who are responsible for managing RST issues for their organization or their clients.

Agenda
Overview of RST in Canada

• Application of tax
• Real property
• Exemptions
• Recovery of tax

2008 Provincial Budget Developments

• British Columbia
• Saskatchewan
• Manitoba
• Ontario
• Prince Edward Island

Common RST Compliance and Audit Issues

• Records retention
• Tax on consumption
• Real property
• Audit period
• Overview of audits

Recent Case Law

Format
Participate right from your desk or office. All you need is an Internet connection and a sound card.

This archived webinar will include:

• PowerPoint presentation with slides
• Speaker and facilitator voice-over presenting the slides and answering pre-recorded questions

The total length of recording: 172 minutes and 35 seconds.

The Speakers
This webinar is presented by specialists from Ryan (formerly Robert Brakel & Associates), the leading tax services firm in North America.

Jim Day is a CA and the Director of Tax Advisory Services for Ryan, where he advises a broad range of clients on all aspects of federal and provincial sales taxes in Canada.

Jeffrey Shaw is the Manager of Tax Advisory Services at Ryan, where his current responsibilities focus on providing commodity tax advice and guidance to clients throughout North America.

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This edition is current to July 31, 2007

Now in its 28th edition, this well-known title consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Small Business Pointers, Information Notices, Interpretation Letters, and General Information Bulletins. The expert comprehensive commentary, by the firm of Ryan (formerly Robert Brakel & Associates), reflects recent changes, including those announced in the 2007 Ontario Budget.

Topics covered:

• Specific applications of Ontario sales tax
• Exemptions
• Refunds
• Vendor responsibilities
• Audits
• Assessments
• Appeals

Features include:

• Quick reference charts, including an overview of taxable and exempt goods and services
• Frequently asked questions and answers highlighted throughout the commentary

Updates include:

• New rules for the application of sales tax to computer software and related services
• Changes to the rules pertaining to purchase exemption certificates
• Changes to the rules pertaining to related party transactions
• Consequential amendments to the change in the GST rate
• Changes to various exemptions and rebates
• 2005, 2006, and 2007 Ontario Budget changes
• Updated commentary, for all recent changes in legislation and case law
• Updated legislation, incorporating all recent amendments to July 31, 2007
• New and revised administrative guides and publications, including updated guides on computer software and purchase exemption certificates
• A new guide on common audit issues and additional interpretations on leases and rentals and telecommunications services

Table of Contents

• Foreword
• Summary of Amendments
• Quick Reference Charts
• Ontario Retail Sales Tax Commentary
• Retail Sales Tax Act
• Regulation 1012: Definitions, Exemptions and Rebates
• Regulation 1013: General
• Regulation 10/03: Rebate for Energy-Efficient Appliances
• Retail Sales Tax Information Notices
• Retail Sales Tax Guides
• Small Business Pointers and Small Business Guide
• Retail Sales Tax Interpretation Letters
• Ministry of Revenue Tax Offices
• Topical Index

About the Author
Formerly known as Robert Brakel & Associates, Ryan is the leading tax services firm in North America, with the largest transaction tax practice in the United States and Canada. Since 1974, the firm's Canadian practice, located in Toronto, Ontario, has performed work for more than 5500 organizations on a variety of tax matters, both provincially and nationally. Headquartered in Dallas, Texas, the firm provides a comprehensive range o

If you would like more details about this product, or would like to order a copy online, please click here.

On August 29, 2014, the Department of Finance released draft legislative proposals that would implement tax measures from Economic Action Plan 2014. This Special Report contains the full text of the draft legislation proposals and the Department of Finance explanatory notes.

If you would like more details about this product, or would like to order a copy online, please click here.