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Path: utzoo!utcsrgv!dave
From: dave@utcsrgv.UUCP (Dave Sherman)
Newsgroups: can.politics
Subject: Re: B.C. Provincial Sales Tax
Message-ID: <391@utcsrgv.UUCP>
Date: Thu, 1-Nov-84 12:42:20 EST
Article-I.D.: utcsrgv.391
Posted: Thu Nov  1 12:42:20 1984
Date-Received: Thu, 1-Nov-84 13:30:11 EST
References: <857@ubc-ean.CDN> <385@utcsrgv.UUCP>
Reply-To: dave@utcsrgv.UUCP (Dave Sherman)
Organization: The Law Society of Upper Canada, Toronto
Lines: 17

As to the Alberta construction equipment being used in B.C., remember
that the tax is one on "consumption or use", so the use of the equipment
likely would be subject to sales tax. However, the legislation may well
provide for either or both of (a) an exception for temporary equiment,
and (b) a refund mechanism based on the amount of use, after the equipment
has left the province.

For another interesting example of how the Ontario tax is levied,
look at your phone bill any time you've made a call which was charged
to your number but neither originated or ended in Ontario (or
whatever province you're in, if it taxes phone service). If you
make a call from New York to New Jersey and charge it to your home
number in Canada, you will find it specially billed as "non-taxable".

Dave Sherman
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