| LC control no. | sh 85141932 |
|---|---|
| LC classification | HJ5711 HJ5715 |
| Topical heading | Value-added tax |
| Variant(s) | Added-value tax Goods and services tax GST (Goods and services tax) Tax on added value VAT (Value-added tax) |
| See also | Sales tax |
| Scope note | Here are entered works on a tax levied on the value added to a product at each stage of the production and distribution cycle. Works on a tax most commonly used in Eastern Europe that is levied on the total value of a product each time it changes hands are entered under Turnover tax. |
| Subject example tracing | Note under Turnover tax |
| Found in | Can. SH. GST, goods and services tax, 1992. GST draft legislation, [CCH Canada] 1992. Chamberlain, M. Tax reform; GST demystified, 1992. |
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