Can You Hear Me Now? Difficulties in Taxing Telecommunications |
 | This session briefly reviews the evolution of the legislation and administrative policy as it pertains to telecommunications services and summarizes the current rules in place for GST/HST, QST and retail sales tax purposes. Several challenges that have emerged in attempting to properly – and fairly – apply sales tax to certain types of telecommunications services are addressed, including supply-characterization issues, multijurisdictional supplies, and the taxation of innovative technologies and services. Recent controversy surrounding the potential application of retail sales tax to telecommunications services for own use is also discussed. |
2009 Commodity Tax Symposium, September 21-22, 2009, Ottawa, ON Audio synchronized to PowerPoint presentation: 38 slides, length 00:57:13 Technical Paper: 67 pages |
