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Home / Tolley's EU and Global VAT / 7 Canada / Appendix 7C: GST zero rate (Canada)

Appendix 7C: GST zero rate (Canada)

7 Canada

The zero rate of GST is applied in Canada to the following:

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•�� Basic groceries such as milk, bread and vegetables.
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•�� Agricultural

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Transfer of a business as a going concern (Portugal)

South Africa - VAT submission guide

Reverse charge VAT (Kenya)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Belgium)

Transfer of a business as a going concern (Lithuania)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Flat rate scheme for farmers (Luxembourg)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Time of supply – tax points (Australia)

Chile - VAT submission guide

Portugal - VAT registration guide

Self-billing (Netherlands)

'Use and enjoyment' provisions (Germany)

Appendix 52B: VAT exemptions (Turkey)

Netherlands - VAT registration guide

Hungary - VAT registration guide

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