1987-06-22, English, Article, Journal or magazine article edition: Federal goods and services tax: the case of tourism. (Canada) Frank, James G.

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Bookmark: http://trove.nla.gov.au/version/60907198
Physical Description
  • Magazine/​Journal article
Published
  • Conference Board of Canada, 1987 Summer
Language
  • English

Edition details

Title
  • Federal goods and services tax: the case of tourism. (Canada)
Also Titled
  • Federal goods and services tax: the case of tourism.
Appears In
  • Canadian Business Review, v14, no.n2, 1987 Summer, p35(4) (ISSN: 0317-4026)
Author
  • Frank, James G.
Published
  • Conference Board of Canada, 1987 Summer
Physical Description
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • A proposed Canadian federal tax on goods and services and its impact on Canada's tourism industry is discussed. A White Paper on Tax Reform presented by the Canadian government in Jun 1987 calls for a new federal goods and services tax to replace the current 12 percent federal manufacturers sales tax. The new tax would be 5 to 7 percent, and cover all areas of consumer spending; and would also apply to the service sector, including tourism. The new tax will probably not adversely affect consumer demand, but will probably result in higher costs being passed on to consumers. The tax could hurt the international competitiveness of Canada's tourism industry, which suggests that tourism services sold to foreigners should be treated as exported goods, and not be subject to the tax.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
Identifier
  • 5282340

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Australian Catholic University. Open to the public ACP-5120; BPO CD-ROM ASK AT INFORMATION DESK <ACP-5120> Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 000884483; Full Text Available; EBSCOhost - Available from 1990 until 1996 Periodical; Journal, magazine, other English
CSIRO. Library Services. Not open to the public 374745; Online access. Available for document delivery. Restrictions apply.; 1987-1996 Periodical; Journal, magazine, other English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 2282898; Sq 380.0971 CAN; Vol. 1, no. 1-v. 22, no. 2 winter 1974-winter 1994 [Imperfect] Periodical; Journal, magazine, other English
Plantagenet Shire Council Libraries. Mount Barker Library. Open to the public Held. Check holdings Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
University of Technology Sydney. University Library. Open to the public Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
National Library of Australia. Open to the public 2282898; Sq 380.0971 CAN; Vol. 1, no. 1-v. 22, no. 2 winter 1974-winter 1994 [Imperfect] Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
Australian Catholic University. Open to the public ACP-5120; BPO CD-ROM ASK AT INFORMATION DESK <ACP-5120> Periodical; Journal, magazine, other English
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 000884483; Full Text Available; EBSCOhost - Available from 1990 until 1996 Periodical; Journal, magazine, other English
Cumberland Council. Auburn Library. Open to the public Periodical; Journal, magazine, other English
Southern Cross University. University Library Lismore. Open to the public Electronic resource - Check catalogue for holdings Periodical; Journal, magazine, other English
University of Technology Sydney. University Library. Open to the public Periodical; Journal, magazine, other English
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CSIRO. Library Services. Not open to the public 374745; Online access. Available for document delivery. Restrictions apply.; 1987-1996 Periodical; Journal, magazine, other English
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