Input Tax Credits Claimed By New Registrants (Canada)

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Commentary

7 Canada

New registrants are eligible to claim ITCs for the GST/HST paid or payable on supplies. ITCs can also be claimed

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Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

Tour operators margin scheme (Romania)

Spain - VAT submission guide

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

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Input tax credits claimed by new registrants (Canada)

7 Canada

Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

Tour operators margin scheme (Romania)

Spain - VAT submission guide

Late returns or payments (Indonesia)

Liability for GST and pricing (Australia)

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

Transfer of a business as a going concern (Zambia)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Belgium)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Time of supply – tax points (Australia)

Transfer of a business as a going concern (Kenya)

EC sales lists – recapitulative statements (Belgium)

Credit notes (Belgium)

Greece - VAT registration guide

Turkey - VAT registration guide

Greece - VAT submission guide

France - VAT registration guide

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Input tax credits claimed by new registrants (Canada)

7 Canada

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