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Home / Tolley's EU and Global VAT /7 Canada /Special schemes (Canada) / Cash accounting (Canada)

Cash accounting (Canada)

7 Canada

There are two methods of accounting for GST: cash and accrual. Accounting for GST on a cash basis means that

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Transfer of a business as a going concern (Bulgaria)

Administration (Belgium)

Tour operators margin scheme (Romania)

Margin schemes: second-hand goods, and global accounting (France)

Key data (Bulgaria)

Zambia - VAT registration guide

Credit notes and debit notes (Indonesia)

Credit and debit notes (Bulgaria)

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Appointing a fiscal representative (Mexico)

Tour operators margin scheme (Denmark)

Transfer of a business as a going concern (Mexico)

Self-billing (Netherlands)

Credit notes (Belgium)

Estonia - VAT registration guide

Sweden - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

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Hungary - VAT registration guide

Belgium - VAT registration guide