Goods and Services Tax

CIM Bulletin, Vol. 82, No. 930, 1989
Robert B. Parsons, Partner, Price Waterhouse, Toronto
Abstract On August 8, 1989, the Minister of Finance released a technical paper which sets out many of the details of a proposed 9% federal value-added tax to be called the "Goods and Services Tax". The GST, which is scheduled to be implemented with effect from January 1, 1991, will affect all Canadians in different ways and to varying degrees. The mining industry itself should, by and large, benefit from the new tax.
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