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Home/Taxes and tax credits/Tax Interpretation Manual/Provincial Sales Tax Act/Provincial Sales Tax Act - Parts

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  • Provincial Sales Tax Act
    • Home
    • Provincial Sales Tax Act - Parts
      • Part 1 - Definitions & Interpretation
      • Part 2 - When Tax is Payable
      • Part 3 - Taxes in Relation to Tangible Personal Property
      • Part 4 - Taxes in Relation to Software
      • Part 5 - Taxes in Relation to Services
      • Part 6 - Exemptions
      • Part 7 - Refunds
      • Part 8 - Registration and Tax Collection
      • Part 9 - Administration and Enforcement
      • Part 10 - Appeals
      • Part 11 - Recovery of Amounts Owing
      • Part 12 - General
      • Part 13 - Offences and Penalties
      • Part 14 - Regulations
    • Consular Tax Exemption Regulation
    • Designated Accommodation Area Tax Regulation
    • Interest Rate under Various Statutes Regulation
    • Provincial Sales Tax Exemption & Refund Regulation
    • Provincial Sales Tax Regulation
    • Provincial Sales Tax Act - General Rulings

Tax Interpretation Manual: Provincial Sales Tax Act - Parts

Last updated on January 14, 2020

The Provincial Sales Tax Act is divided into 14 parts:

  • Part 1 - Definitions & Interpretation
  • Part 2 - When Tax is Payable
  • Part 3 - Taxes in Relation to Tangible Personal Property
  • Part 4 - Taxes in Relation to Software
  • Part 5 - Taxes in Relation to Services
  • Part 6 - Exemptions
  • Part 7 - Refunds
  • Part 8 - Registration and Tax Collection
  • Part 9 - Administration and Enforcement
  • Part 10 - Appeals
  • Part 11 - Recovery of Amounts Owing
  • Part 12 - General
  • Part 13 - Offences and Penalties
  • Part 14 - Regulations
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