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Home / Tolley's EU and Global VAT / 7 Canada / Appendix 7B: GST exemptions (Canada)

Appendix 7B: GST exemptions (Canada)

7 Canada

GST exemptions are applied in Canada to the following:

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•�� A sale of housing that was last used by an individual as a place of residence.
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•�� Childcare services, where the primary purpose is to provide care and supervision to children 14 years of age or under for periods

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Small business exemption (Greece)

Simplified invoices (Italy)

Option to tax (New Zealand)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Penalties (Bulgaria)

Transfer of a business as a going concern (Portugal)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Zambia - VAT registration guide

Cash accounting (Greece)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Lithuania)

Canada - VAT submission guide

Appointing a fiscal representative (Mexico)

Penalties and interest (Estonia)

Romania - VAT submission guide

Transfer of a business as a going concern (Mexico)

Split payment scheme (Italy)

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Austria - VAT registration guide

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