Un mio cliente va in Canda per un corso di aggiornamento
(inseminazione artificiale nelle mucche, per chi volesse saperlo) e
gli fatturano il servizio + un GST (aliquota 7%).
Ste GST ( che io tradurrei in "Goods
and Services Tax") è equivalente alla nostra iva?

Grazie

Paolo from Brescia

"Paolo from Brescia" <forzabrescia @email.it> ha scritto nel messaggio
news:igocqv84mkba90hhfi1jep4f6pqupncen8@4ax.com...
> Un mio cliente va in Canda per un corso di aggiornamento
> (inseminazione artificiale nelle mucche, per chi volesse saperlo) e
bel mestiere.....

comunque copio e incollo

The Canadian Goods and Services Tax or GST (Taxe sur les produits et
services, TPS) is a multi-level sales tax introduced in Canada in 1991 to
great controversy. In some respects it functions like a value-added tax
similar to what is found in Europe; it was more directly modelled on a
similarly named tax in New Zealand. When it was introduced it replaced the
Manufacturer's Sales Tax (MST) that had been previously applied at the
wholesale level on manufactured goods.

The tax is a 7% charge on all goods and services except certain essentials
such as food, residential rent, and medical services. Exports were also
exempted. Low income individuals can also receive a GST rebate calculated in
conjunction with their income tax.

In 1991 Canada's economy was doing poorly and the deficit was massive. In an
attempt to cure these problems Brian Mulroney's Progressive Conservative
government proposed the creation of a national sales tax. Before this time
every province in Canada except Alberta had a provincial sales tax.

The proposal was an instant controversy, and in many circles it became known
as the "Gouge and Screw Tax". The vast majority of the Canadian population
was irate and disapproved of the tax. Although the GST was promoted as
revenue neutral in relation the repealed MST, the shifting of the tax away
from exported manufactured goods would make life more costly for Canadians.
The other parties in Parliament also attacked the idea. The
Liberal-dominated>Senate refused to pass the tax into law. In an
unprecedented move to break the deadlock Mulroney used a little-known
constitutional provision to temporarily increase the number of senators by
eight, thus giving the Tories a majority in the upper chamber. In response
to this the opposition launched a filibuster and further delayed the
legislation. Not only was the tax itself controversial, but what the tax
covered also caused anger. The Tories defended the tax arguing it was merely
a replacement for the hidden tax on manufacturers that would, in the long
run, make Canada more competitive and help balance the books. Despite the
opposition the tax was made law.

The short term ramifications of the GST were large. Mulroney's government
became one of the least popular in Canadian history, and the personal
animosity towards his government played a significant role in the defeat of
the 1992 referendum on the Charlottetown Accord. It also lead to the
election of a strong Liberal majority under Jean Chrétien in 1993.

Chrétien, in the election campaign, promised to repeal the GST, which the
Liberals had denounced so vociferously while it was the official opposition.
Once in office, however, the Liberals discovered that the GST was all but
essential if Canada were to erase its budget deficit and restore its
economy. Thus to great controversy both within and without the party the
Liberals chose to keep the GST. In response Liberal MP John Nunziata voted
against the budget and was expelled from the party. Heritage Minister Sheila
Copps, who had personally promised the oppose the tax, felt honour-bound to
resign and seek re-election. She was re-elected with ease, however, as was
the Liberal government in the 1997 election.

Instead of repeal, the Chrétien government attempted to restructure the tax
and merge it with the provincial sales taxes in each province. Only three
provinces signed on, however. Nova Scotia, New Brunswick, and Newfoundland
now have the 13% Harmonized Sales Tax instead of separate GST and PST. It
was originally intended to name this tax the "Blended Sales Tax", but the
name was quickly changed when the government realized that a "BS Tax" would
be an endless source of jokes.

Today the GST is not much of an issue, other than with the general public
who are aware of the complete absence of any federal sales tax in the United
States. It is widely regarded by politicians as an inescapable fact that
such a large revenue generator cannot be done away with. Many also argue
that a switch towards heavier consumption taxes on the European model has
helped the Canadian economy become more efficient and competitive with
lower-priced goods for the international market.

"Rosalba Romeo" <rosalbaromeo@NOSPAMtin.it> ha scritto nel messaggio
news:Kcupb.17492$gA.12534@tornado.fastwebnet.it...
> "Mor"
> > comunque copio e incollo
> (cut)
> azz!... rapidissimo ed esaustivo! :-D
> ciao
> rosalba
Caso trattato 15 gg. fa per un cliente. Poi ti dirò, da quando PfB ha tolto
ogni riferimento all'Inter nei suoi post, e ha messo il poster di Cuper e
Rolando all'ingresso dello studio, mi faccio in quattro per le sue
richieste.
Ps: uno di noi due ha l'orologio del pc sballato, ti ho risposto prima che
tu scrivessi.
Ciao, Mor

"Mor"

> comunque copio e incollo
(cut)

azz!... rapidissimo ed esaustivo! :-D

ciao
rosalba

In una bella giornata di sole e cuba libre, anglossassonamente datata:
Mon, 03 Nov 2003 15:14:07 GMT, postato su it.economia.fisco, da me
venne solennemente letto:
>>Caso trattato 15 gg. fa per un cliente. Poi ti dirò, da quando PfB ha tolto
>ogni riferimento all'Inter nei suoi post, e ha messo il poster di Cuper e
>Rolando all'ingresso dello studio, mi faccio in quattro per le sue
>richieste.

Tu si che sei interista vero, altro che quel "buffone" di McB
egosumquisum.
Grazie comunque per la risposta.
Quindi si puo' chiedere il rimborso dell'IVa versata in Canada, se non
erro.
Ciao!

Paolo from Brescia

"Paolo from Brescia" <forzabrescia @email.it> ha scritto nel messaggio
news:shscqvgda6lvofhrr052jbkdq66pn81vpj@4ax.com...
> In una bella giornata di sole e cuba libre, anglossassonamente datata:
> Mon, 03 Nov 2003 15:14:07 GMT, postato su it.economia.fisco, da me
> venne solennemente letto:
> > Tu si che sei interista vero, altro che quel "buffone" di McB
> egosumquisum.

grazie.

Per il rimborso non sarei sicuro, trattandosi di prestazione di servizi.
Leggi un po qui

As a non-resident visitor, you can claim a refund for goods and services tax
(GST) and the harmonized sales tax (HST) you paid on eligible goods and/or
short term accommodation while visiting Canada.

A non-resident visitor qualifies for a tax refund if the following
conditions are met:

a.. you are not a resident of Canada;
b.. you purchased eligible goods, short term accommodation or both;
c.. you paid GST/HST on these purchases;
d.. you have original receipts (see Proof of export);
e.. the total of your purchase amounts (before taxes) for eligible goods
and accommodation must be at least CAN$200;
f.. each individual receipt for eligible goods shows a minimum total
purchase amount (before taxes) of CAN$50;
g.. the goods are removed from Canada within 60 days of the date they were
purchased.
Specific information can be obtained from the pamphlet, Tax Refund for
Visitors to Canada, RC4031, which includes the official refund form GST176
Application for Visitor Tax Refund.

Non-resident businesses can apply for a refund of tax paid on eligible,
short-term accommodation for their non-resident employees travelling on
business anywhere in Canada by completing form GST510 Application for
Business Travel Refund. Specific information is available in the pamphlet
Tax Refund for Business Travel to Canada RC4117.

If you require specific Visitor Rebate Program information and
answers, please refer to Frequently Asked Questions.
If you cannot find your answer, please send your question to our
E-Mail address at visitors@ccra-adrc.gc.ca.

For more information on Canada, visit the Canadian Tourism Commission
website.

"Mor"

> Per il rimborso non sarei sicuro, trattandosi di prestazione di servizi.

forse con il formulario generale...?
mah!

http://www.ccra-adrc.gc.ca/F/pbg/gf/...gst189-01f.pdf

ciao
rosalba

(ps: grazie per l'ora, era effettivamente sballata)

riesci a darmi un aiutino per il mio post un po piu sotto (ravv. op
intrastat)
tks
Mor
"Rosalba Romeo" <rosalbaromeo@NOSPAMtin.it> ha scritto nel messaggio
news:qTupb.17566$gA.5010@tornado.fastwebnet.it...
> "Mor"
> > Per il rimborso non sarei sicuro, trattandosi di prestazione di servizi.
> forse con il formulario generale...?
> mah!
> http://www.ccra-adrc.gc.ca/F/pbg/gf/...gst189-01f.pdf
> ciao
> rosalba
> (ps: grazie per l'ora, era effettivamente sballata)

In una bella giornata di sole e cuba libre, anglossassonamente datata:
Mon, 03 Nov 2003 17:17:26 +0100, postato su it.economia.fisco, da me
venne solennemente letto:
>Paolo from Brescia, tempestando la tastiera, vergò:
>> Tu si che sei interista vero, altro che quel "buffone" di McB
>> egosumquisum.
>post forwardato alla polpost e a moratti!

Oibo' e che c'entra il ministro della P.I?
qualche errore di grammatica?

^_^

Paolo from Brescia

Paolo from Brescia, tempestando la tastiera, vergò:


> Tu si che sei interista vero, altro che quel "buffone" di McB
> egosumquisum.

post forwardato alla polpost e a moratti!
--
dottcomm in Milano
egosumquisum<AT>despammed.com
hotmail: deduzioneillimitata<AT>hotmail.com

God saves, but Buddha makes incremental backups

>Per il rimborso non sarei sicuro, trattandosi di prestazione di servizi.

Piu' che prestazione di servizi, il rimborso IVA ai professionisti
italiani (e agli stranieri che operano in Italia) viene dato solo
sulle spese documentate da fattura e rilasciate da un soggetto
comunitario o di Svizzera, Ungheria e Norvegia. Nel resto del mondo
l'imposta sugli scambi funziona diversamente e non è compatibile con
quella europea, quindi non viene rimborsata.

Paolo from Brescia, tempestando la tastiera, vergò:

> In una bella giornata di sole e cuba libre, anglossassonamente datata:
> Mon, 03 Nov 2003 17:17:26 +0100, postato su it.economia.fisco, da me
> venne solennemente letto:
> >Paolo from Brescia, tempestando la tastiera, vergò:
> > > >> Tu si che sei interista vero, altro che quel "buffone" di McB
> >> egosumquisum.
> > >post forwardato alla polpost e a moratti!
> Oibo' e che c'entra il ministro della P.I?
> qualche errore di grammatica?


PRRRRRRRRRRRRRRR
--
dottcomm in Milano
egosumquisum<AT>despammed.com
hotmail: deduzioneillimitata<AT>hotmail.com

God saves, but Buddha makes incremental backups