Tax Interpretation Manual: Provincial Sales Tax Act - Parts
Last updated on January 14, 2020The Provincial Sales Tax Act is divided into 14 parts:
- Part 1 - Definitions & Interpretation
- Part 2 - When Tax is Payable
- Part 3 - Taxes in Relation to Tangible Personal Property
- Part 4 - Taxes in Relation to Software
- Part 5 - Taxes in Relation to Services
- Part 6 - Exemptions
- Part 7 - Refunds
- Part 8 - Registration and Tax Collection
- Part 9 - Administration and Enforcement
- Part 10 - Appeals
- Part 11 - Recovery of Amounts Owing
- Part 12 - General
- Part 13 - Offences and Penalties
- Part 14 - Regulations