From: "John Beamish" 

As a further set of datapoints ...

Canada is 7% on most things.  You can find the exempt list and the 0-rated
items here:  http://www.pwgsc.gc.ca/sos/corporate/sm/text/ch06nx-10-e.html

By law, the price at the store shelf is exclusive of taxes.  Some people
want it to be inclusive but my preference is for the current system:  keep
the taxation up front and visible.

The provinces have provincial sales taxes, too, though these don't always
cover the same items.  In Ontario, for example, PST is on goods but not
services so a donut is subject to GST and PST but a contractor's time is
subject to GST only.

Interestingly ... for reasons far, far too convoluted to go into ... in
Ontario a single donut is taxed but six or more donuts bought at one time
for consumption off the premises are not taxed.  Donuts are taxed but
peanuts and popcorn are not taxed.

Depending on the province, the PST and GST charges are handled differently.
In Ontario, a $1 item (at the store shelf) will cost $1.15 at checkout: 
the GST and PST are each calculated on the base price.  In Quebec, (and I
can never remember which comes first but I think it is GST) the GST is
calculated and then the PST is calculated on the base+GST value.

Finally, you will see GST and PST and, occasionally, HST which stands for
Harmonized Sales Tax.  Instead of seeing a base price and a GST amount and
a PST amount on the bill, you see a base price and the total tax.


"Frank Haber"  wrote in message
news:3ede36a4$1{at}w3.nls.net...
> What are typical Brit VAT rates these days for some common guy items?  Do
> clone shops, VARs, etc. commonly cheat for their own use?  Friends and
> relatives?  Anyone ever get prosecuted?  Any prosecutors ever get coshed?
>

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