The GST and Financial Services: Pausing for Perspective
The treatment of financial services has long been viewed as one of the more technical, and difficult, areas in value added taxation. Financial intermediaries add value by reducing transaction costs for clients. While in principle this value added should be taxed under a comprehensive VAT, this has p...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Calgary
2012-09-01
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| Series: | The School of Public Policy Publications |
| Online Access: | https://www.policyschool.ca/wp-content/uploads/2016/03/firth-mckenzie-gst-final.pdf |