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Home / Tolley's EU and Global VAT /7 Canada /Penalties and interest (Canada) / Interest (Canada)

Interest (Canada)

7 Canada

The CRA charges interest on:

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Option to tax (New Zealand)

Sweden - VAT submission guide

Tour operators margin scheme (Romania)

Time of supply – tax points (South Africa)

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

South Africa - VAT submission guide

Key data (Bulgaria)

Zambia - VAT registration guide

Norway - VAT registration guide

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

Tour operators margin scheme (Denmark)

Penalties and interest (Estonia)

Flat rate scheme for farmers (Luxembourg)

Time of supply – tax points (Australia)

Transfer of a business as a going concern (Kenya)

GST bad debt relief (Australia)

Denmark - VAT submission guide

Appendix 52B: VAT exemptions (Turkey)

Netherlands - VAT registration guide

France - VAT submission guide

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