Disambiguation evidence for GST via surface form
"GST (Canada)"
As subject (45)
Triples where this entity appears as subject under the
label "GST (Canada)".
| Predicate | Object |
|---|---|
| administeredBy | Canada Revenue Agency ⓘ |
| appliesAtPointOf | sale of taxable supplies ⓘ |
| appliesTo | most goods sold for domestic use in Canada ⓘ |
| appliesTo | most services sold for domestic use in Canada ⓘ |
| calculationMethod | applied to the selling price of taxable supplies ⓘ |
| collectedBy | businesses registered for GST ⓘ |
| collectionMethod | self-assessment and vendor collection ⓘ |
| combinedForm |
GST
self-linksurface differs
ⓘ
surface form:
Harmonized Sales Tax (HST)
|
| combinedWith | provincial sales taxes in some provinces ⓘ |
| country | Canada ⓘ |
| economicIncidence | intended to fall on consumers ⓘ |
| exemptionsInclude | certain educational services ⓘ |
| exemptionsInclude | certain financial services ⓘ |
| exemptionsInclude | certain health care services ⓘ |
| exportTreatment | many exports are zero-rated ⓘ |
| fullName |
GST
self-linksurface differs
ⓘ
surface form:
Goods and Services Tax
|
| importTreatment | GST generally applies to imported goods ⓘ |
| inputTaxCredit | allows businesses to recover GST paid on business inputs ⓘ |
| instanceOf | consumption tax ⓘ |
| instanceOf | value-added tax ⓘ |
| introducedBy |
Canadian federal government (Ottawa)
ⓘ
surface form:
Government of Canada
|
| isComponentOf | Canadian sales tax system ⓘ |
| language | English abbreviation ⓘ |
| legalBasis | Excise Tax Act (Canada) ⓘ |
| leviedOn | value added at each stage of production and distribution ⓘ |
| mechanism | input tax credit system ⓘ |
| payer | final consumer ⓘ |
| policyObjective | broaden the tax base ⓘ |
| policyObjective | reduce distortions from previous manufacturers’ sales tax ⓘ |
| purpose | raise federal government revenue ⓘ |
| purpose | tax consumption rather than income ⓘ |
| rateType | single federal rate ⓘ |
| registrationRequirement | businesses over a specified taxable revenue threshold must register ⓘ |
| relatedTo |
GST
self-linksurface differs
ⓘ
surface form:
Harmonized Sales Tax (HST)
|
| relatedTo | Provincial Sales Tax (PST) ⓘ |
| remittedTo |
Canadian federal government (Ottawa)
ⓘ
surface form:
federal government of Canada
|
| replaced | Manufacturers’ Sales Tax (Canada) ⓘ |
| returnFiling | registered businesses must file periodic GST returns ⓘ |
| scope | nationwide in Canada ⓘ |
| startDate | 1991-01-01 ⓘ |
| taxBase | domestic consumption in Canada ⓘ |
| taxType | federal tax ⓘ |
| zeroRatedSuppliesInclude | basic groceries ⓘ |
| zeroRatedSuppliesInclude | certain medical devices ⓘ |
| zeroRatedSuppliesInclude | prescription drugs ⓘ |
As object (1)
Triples where some other subject referred to this entity
as "GST (Canada)".
surface form:
TPS (Canada)