Study of Canadian Dual System of GST

Bala Khanna¹ , Sarita Sood²

Section:Review Paper, Product Type: Journal-Paper
Vol.4 , Issue.1 , pp.16-18, Mar-2016

Online published on Mar 31, 2016

Copyright © Bala Khanna, Sarita Sood . This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
 

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Abstract :
Canada has set an example by introducing dual system of GST contrary to not a country with a reputation for bold experimentation. However, Canadian experience had shown that an invoice-credit, destination-based value-added tax (VAT) is workable at province level also, with both federal and provincial governments retaining full control over the rates of their taxes. This paper is based upon this view that Canadian model has really influenced country like India where different states with their different State level Taxes are already existing.

Key-Words / Index Term :
GST, HST, RST, QST

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