Commodity Clips, 2010 Issue 2

View this page in: Français

Disclaimer: The headings in the following Commodity Clips publication link to the relevant government home pages. This new format prevents linking to government bulletins that change locations on government web sites after legislative announcements.

This is a bi-monthly publication of the PricewaterhouseCoopers Indirect Tax Group.

Sales Tax Harmonization - Ontario and British Columbia 

Place of Supply Rules
On February 25, 2010, the Department of Finance announced major changes to the Harmonized Sales Tax (HST) place of supply rules and the Canada Revenue Agency (CRA) released GST/HST Technical Information Bulletin B-103 "Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province." This publication replaces GST/HST Technical Information Bulletin B-078 "Place of Supply Rules under the HST."

The place of supply rules determine the province where a supply is made in order to establish which tax rate GST/HST registrants should charge on taxable supplies made in Canada. Effective May 1, 2010, registrants in all provinces will have to contend with the new place of supply rules and may be required to make substantial changes to their billing systems. In addition, supplies made after February 25, 2010, and before May 1, 2010, will be subject to these changes if the consideration for the supply becomes due and has not been paid before May 1, 2010.

Some of the key changes with respect to the place of supply rules reflect a move away from taxing based on the location of the supplier to taxing based on the location of the purchaser, i.e., the place of consumption. Significant changes were announced for the place of supply of intangible personal property.

Point-of-Sale Rebates
In February 2010, the CRA released the following GST/HST Info Sheets with respect to the various point-of-sale rebates available in Ontario and British Columbia for HST purposes, effective July 1, 2010. Each GST/HST Info Sheet explains who will be eligible for the rebate, the type of property or service qualifying for the rebate, how to claim the rebate, how registrant suppliers should show the rebate on their invoices and how registrant suppliers account for the rebate on their GST/HST returns.

Transition to Harmonized Sales Tax – Direct Sellers
In March 2010, the CRA released GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Direct Sellers and Independent Sales Contractors. This info sheet explains whether the GST or the HST applies to sales of exclusive products made by direct sellers and independent sales contractors (ISCs) in Ontario and British Columbia during the period that includes July 1, 2010. It also explains the requirement for direct sellers and distributors to self-assess the provincial part of the HST on exclusive products that ISCs have in inventory on July 1, 2010, and certain exclusive products delivered to ISCs on or after July 1, 2010.

Transition to Harmonized Sales Tax – Goods
In March 2010, the CRA also released GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Goods. This info sheet explains whether the GST or the HST applies to sales of goods, sales of combination of goods and services, sales of periodical publications by subscription and leases and licences of goods that are made during the period that includes the July 1, 2010 implementation date.

These info sheets reflect the proposed changes announced in the:

  • 2009 Ontario Budget and Information Notice No. 3, General Transitional Rules for Ontario HST, released by the Government of Ontario on October 14, 2009; and
  • News Release issued by the Government of British Columbia on July 23, 2009, and Tax Information Notice – HST Notice #1, General Transitional Rules for British Columbia HST, released by the Government of British Columbia on October 14, 2009.

Temporary ITC Restrictions for Large Business
On February 19, 2010, the British Columbia Ministry of Finance released HST Notice # 4 – Temporary Recapture of Input Tax Credit Requirements, which deals with the recapture of input tax credits (ITCs) that relate to the British Columbia provincial portion of the HST. The rules announced by British Columbia are similar to those announced by Ontario on February 1, 2010.

The notice includes descriptions of:

  • the definition of large businesses, the amounts included and excluded from the large business threshold amount and changes to the large business threshold determination during a "recapture period";
  • specified property and services, which are subject to the restricted ITCs, and which include:
    • specified road vehicles;
    • certain vehicle parts and services for use in specified road vehicles;
    • specified energy;
    • specified telecommunication services; and
    • specified meals and entertainment that are currently subject to an ITC repayment requirement under the Excise Tax Act;
  • specific reporting information, including the requirement to identify recaptured ITCs in the GST/HST return separately, rather than simply foregoing those ITCs in the calculation of net tax;
  • accounting information, including when to account for recaptured ITCs, transitional measures for accounting for recaptured ITCs and the option to use an estimation, instalment and reconciliation approach by filing an election with the CRA;
  • proxies (eligible recovery percentages) to determine the portion of specified energy considered to be used directly in the production of tangible personal property for resale, or considered to be used directly in activities that are eligible SR&ED activities; and
  • special cases, including specified property and services brought into Ontario and specified members of a qualifying group of closely related corporations.

For further information please see our Tax Memo: British Columbia Harmonized Sales Tax – Recapture of Input Tax Credits.

Energy Suppliers – British Columbia Residential Energy Credit Program
In February 2010, British Columbia Ministry of Finance released HST Notice 5 – Energy Suppliers – Residential Energy Credit Program for British Columbia Harmonized Sales Tax. The notice provides general information on the proposed Residential Energy Credit Program. The credit will provide relief from the 7% British Columbia component of the HST on purchases of residential energy paid or payable on, or after, May 1, 2010, for energy provided on, or after, July 1, 2010, including HST paid or payable on continuous supplies under the general transition rules.

Provincial Budget Highlights

British Columbia

On March 2, 2010, British Columbia Minister of Finance, the Honourable Colin Hansen, introduced the province's 2010 budget. As previously announced, a series of transitional rules will be implemented in connection with the transition to the HST on July 1, 2010. To prevent double taxation on goods and services that would otherwise be subject to both Social Service Tax (PST) and HST, PST refunds are being provided:

  • to contractors for PST paid on construction materials purchased by the contractor, held as inventory at the end of the day on June 30, 2010, and used by the contractor on or after July 1, 2010, to repair or improve residential real property under a contract to which the HST applies;
  • for PST paid on goods and services paid for after October 14, 2009, and before May 1, 2010, that are delivered or performed on or after July 1, 2010, and are for use exclusively in the course of commercial activities; and
  • for PST paid on goods and services that are paid for after October 14, 2009, and before May 1, 2010, for certain businesses and selected listed financial institutions that are required to self-assess HST on those purchases.

The Minister also clarified that effective July 1, 2010, the tax on the private sale of vehicles, boats and aircraft in B.C. is continued, but at a rate of 12% instead of the former rate of 7% under the PST regime.

The partial exemption for vehicles modified for wheelchairs or with auxiliary driving controls for person with disabilities is converted to a complete exemption.

Effective July 1, 2010, a provincially administered credit is provided for energy purchased for residential use, including electricity, natural gas, heating fuel, heat, steam, kerosene, propane, firewood and pellets.

Saskatchewan

On March 24, 2010, Saskatchewan's Minister of Finance, the Honourable Rod Gantefoer, presented the province's 2010 budget. Included in the budget was an increase in the tobacco tax rate on cigarettes and tobacco sticks by 2.7¢ to 21¢ each. The tax on cut/loose tobacco will increase to 21¢ per gram and cigars will increase to 100% of the retail price (subject to minimum and maximum amounts).

Manitoba

On March 23, 2010, Manitoba's Minister of Finance, Rosann Wowchuk, presented the province's 2010 budget. The budget states that Manitoba has declined invitations to harmonize its sales tax with the federal GST. It proposed the following retail sales tax (RST) changes:

  • Tanning services – Effective July 1, 2010, RST will be applied to tanning services;
  • Shredded tires – Shredded tires will be exempt from RST if purchased by a municipality; and
  • Small businesses – Businesses with under $10,000 in annual taxable sales will not be required to collect RST.

Ontario

On March 25, 2010, Ontario's Minister of Finance, Dwight Duncan, presented the province's 2010 budget. The budget confirms that a federally administered harmonized sales tax (HST) will replace the retail sales tax (RST) on July 1, 2010 and proposes the following measures to ease the transition:

  • Shortened RST collection period – Compensation of up to $375 will be extended to RST vendors for the April 1, 2010 to June 30, 2010 shortened collection period.
  • Small businesses – Ontario will be able to prescribe the 12-month period for calculating the $2 million taxable sales threshold for purposes of the small business transition assistance.
  • RST refunds – Vendors will be permitted to provide RST refunds to purchasers after October 31, 2010, other than for returned goods. Purchasers can claim a refund directly from the Ontario Ministry of Revenue for goods that are purchased before July 1, 2010, but are returned to the vendor after October 31, 2010.
  • Both RST and HST paid – An RST rebate will be provided to purchasers that pay both RST and HST on goods and services acquired after June 30, 2010.
  • Multi-jurisdictional vehicles – Multi-jurisdictional vehicles will no longer be subject to RST when they cease to be registered under the International Registration Plan after June 30, 2010.
  • Gifts of used vehicles – The exemption for gifts of used vehicles between siblings will be available effective July 1, 2010.

Retail Sales Tax on Insurance
Certain types of insurance will remain taxable under the Retail Sales Tax Act after June 30, 2010.

Vendor compensation
Vendors of taxable insurance will continue to be eligible for vendor compensation of up to $1,500 annually. For the transitional year of April 1, 2010, to March 31, 2011, vendor compensation will be:

  • April 1, 2010 to June 30, 2010 – up to $375; and
  • July 1, 2010 to March 31, 2011 – up to $1,125.

Avoiding Double Taxation
To ensure that certain costs and fees, such as administration fees for benefit plans, will not be subject to both HST and RST, an RST exemption will be provided.

Land Transfers by Charities
Certain transfers of land by registered charities after March 25, 2010, will be exempt from the province's land transfer tax. Transfers of land from trustees to a non-share capital corporation, or from one non-share capital corporation to another will be exempt if:

  • the transferee will continue the same charitable purpose for the same members as the transferor; and
  • no consideration is paid, other than the assumption of any existing liabilities registered on the land.

This exemption will also apply for purposes of Toronto's land transfer tax.

Tobacco Tax
Tobacco retailers that do not hold a vendor's permit on June 30, 2010, must obtain a retail dealer's permit under the Tobacco Tax Act. They will longer be able to obtain a vendor's permit under the Retail Sales Tax Act.

 Quebec

On March 30, 2010, The Minister of Finance, Raymond Bachand, delivered the 2010-2011 Quebec budget. Highlights of the budget include the following commodity tax measures:

Increase in the rate of the Quebec sales tax (QST) to 9.5% as of January 1, 2012

  • The taxable supply of movable property or a service will be subject to the QST at a rate of 9.5%, if all of its consideration becomes due after December 31, 2011, and is not paid before January 1, 2012. In addition, the QST at the 9.5% rate will apply to any portion of the consideration of that supply that becomes due after December 31, 2011, and is not paid before January 1, 2012.
  • The taxable supply of an immovable by way of sale will be subject to the QST at the 9.5% rate if it is made pursuant to a written agreement concluded after December 31, 2011, according to which the ownership and possession of the immovable are transferred to the recipient after that date.
  • The taxable supply in respect of the construction, renovation, alteration or repair of an immovable or a ship or other marine vessel will be subject to the QST at the 9.5% rate if it is made pursuant to a written agreement concluded after December 31, 2011.

Rounded-off mathematical factors

  • Because the QST is calculated on a consideration that includes the goods and services tax (GST) at the 5% rate, the effective rate of the QST is currently 7.875% (8.925% as of 2011), while the combined effective rate of the GST and the QST is 12.875% (13.925% as of 2011). However, the QST system authorizes a registrant, in certain circumstances, to calculate the tax payable in respect of a supply it makes using mathematical factors rounded off to 7.87% or 12.87% (8.92% or 13.92% as of 2011). A registrant can use these rounded-off mathematical factors if the cash register it normally uses is not sophisticated enough for it to calculate the QST using the real rate of 7.5% (8.5% as of 2011) or mathematical factors with three decimal places, i.e., 7.875% or 12.875% (8.925% or 13.925% as of 2011). With the QST rate rising to 9.5% as of January 1, 2012, these three-decimal mathematical factors will be 9.975% and 14.975%, with the result that the rounded-off mathematical factors that can be applied as of that date will be 9.97% and 14.97%.
  • Small businesses whose revenues from taxable supplies do not exceed $215,000 ($217,000 as of 2011) can use a quick method to determine the net tax payable for a reporting period. To reflect the setting of the QST rate at 9.5%, the prescribed rate used for this quick accounting method will be raised to 3.4% for vendors of corporeal movable properties and to 6.6% for other businesses. The new prescribed rates for quick accounting methods as well as the new revenue amount of $219,000 for small businesses will apply to any reporting period starting after December 31, 2011.

Gradual Rise in the Fuel Tax
The regular rates of the fuel tax of 15.2¢ per litre of gasoline and 16.2¢ per litre of diesel fuel will be raised by 1¢ per litre per year until fiscal year 2013-2014. More specifically, these increases will apply on April 1 of each year from 2010 to 2013.

Newfoundland and Labrador

The March 29, 2010 budget of Newfoundland and Labrador includes increases in the tobacco tax on all wholesale and retail sales, effective 12:01 a.m. March 30, 2010. The rate goes from 18¢ to 19¢ per manufactured cigarette and from 30¢ to 32¢ per gram for fine-cut tobacco, which is about 1¢ per roll-your-own cigarette.

Goods and Services Tax/Harmonized Sales Tax (GST/HST)

Proposed Changes to the Definition of "Financial Services"
On December 14, 2009, the Department of Finance announced legislative proposals addressing recent court decisions respecting the scope of the definition of "financial service" in the Excise Tax Act. The scope of these changes was previously reported in Commodity Clips, Issue 1, 2010.

On February 15, 2010, the CRA released GST/HST Notice 250 – Proposed Changes to the Definition of Financial Service, which provides information on the proposed legislative amendments announced in the News Release and Backgrounder that the Department of Finance issued on December 14, 2009. The notice provides three examples of supplies to which the proposed amendment for "investment management services" applies and seven examples of supplies to which the proposed amendment for "facilitatory services and credit management services" applies.

The proposals specify that the following services are not financial services.

  • investment management services;
  • facilitatory services; and
  • credit management services.

Many of the examples given by the CRA of taxable supplies came as a complete surprise to the financial sector, which is now grappling to deal with what has effectively been a retroactive application. All mutual fund commissions, certain finance commissions and a yet-to-be defined range of equity brokerage fees are affected by these proposed amendments. This issue has been receiving attention in the business press. For example, PricewaterhouseCoopers partner Mike Firth was quoted as saying: "what industry really needs is a clear response on the specific examples of (services) which the CRA has clearly declared are taxable effective December 14, 2009, ("Financial sector won't see GST hit, Ottawa says," The Globe and Mail, March 27, 2010, p B2).

Calculation of Net Tax for Charities
In March 2010, the CRA released GI-066 How a Charity Calculates the Net Tax to be Reported on its GST/HST Return. A charity that is a registrant is required to complete and file a GST/HST return by using either Form GST34, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Return for Registrants, or Form GST62, which is the non-personalized version of Form GST34. The info sheet provides detailed information to assist with the net tax calculation.

Guidelines for Charities
In March 2010, the CRA released GI-067 Basic GST/HST Guidelines for Charities. This info sheet provides basic information on some of the most common issues relating to how the GST/HST applies to charities. This information is specific to organizations that are charities under the Excise Tax Act.

Guidelines for Public Institutions
In March 2010, the CRA released GI-068 Basic GST/HST Guidelines for Public Institutions. Similar to the March 2010 info sheet for charities, this info sheet provides basic information on some of the most common issues relating to how the GST/HST applies to organization that are public institutions, within the meaning of the Excise Tax Act.

British Columbia

Social Service Tax

Retailers of ENERGY STAR® Qualified Home Appliances
Notice 2010-006 – Notice to Retailers of ENERGY STAR® Qualified Home Appliances was released in March 2010. This notice is a reminder to retailers that the provincial sales tax (PST) exemption for ENERGY STAR® qualified residential refrigerators, freezers and clothes washers (including integrated clothes washer-dryer units), will end April 1, 2010. Specifically, the notice explains how the PST exemption for ENERGY STAR® qualified appliances applies to sales transactions that may overlap April 1, 2010. Whether or not a customer is entitled to the exemption may depend on when title passes, when delivery takes place and/or when payment is made.

Hotel Room Tax
Bulletin HRT 007 – Municipal and Regional District Tax, originally issued in October 1990, was revised in January 2010. The bulletin clarifies that municipal and regional district tax is a hotel room tax of up to 2% that applies in addition to the 8% hotel room tax charged on taxable accommodation. The revised bulletin adds the following participating municipalities, regions and eligible entities, effective March 1, 2010:

  • Regional District of Central Kootenay
  • Village of Kaslo
  • City of Nelson
  • City of Vernon

Saskatchewan

Provincial Sales Tax

Farm Implement and Farm Supply Dealers
Information Bulletin PST-16 – Information for Farm Implement and Farm Supply Dealers, originally issued in July 1985, was revised in March 2010. The revised bulletin explains the term "non-farmers" for the purpose of the exemptions applying to those persons. A "non-farmer" for Saskatchewan provincial sales tax (PST) purposes includes "custom harvesters, brush clearing contractors, crop sprayers, custom corral cleaners and irrigation contractors." The revised bulletin also includes the following items in the list of property that is exempt when sold to farmers:

  • livestock composters;
  • livestock feed/salt;
  • specialized detergents, cleaners and sanitizing solutions used in poultry farming;
  • skid steer loaders, wheel loaders (Farm Exemption Certificate or equivalent required);
  • transports specifically designed and manufactured for hauling combines, drills, swathers, sprayers or straw and hay bales but not dual purpose trailers or transports eligible to be licensed under The Traffic Safety Act;
  • global positioning systems (GPS) designed specifically for farm implements, but not portable hand-held units; and
  • oil (including hydraulic oil), lubricants and other additives sold over the counter to a farmer (provided certain conditions are met).

The revised bulletin also includes the following items in the list of property that is taxable when sold to farmers;

  • barn heaters;
  • electronic equipment to control lights, feeders, alarms and water quality;
  • feeding pails and scoops;
  • gravel and sand;
  • ropes, chains and cables;
  • safety equipment; and
  • truck seed funnels.

PST Rulings
In March 2010, the Saskatchewan Minister of Finance, the Honourable Rod Gantefoer, released a document containing some of the PST rulings and interpretations made by the Revenue Division. The PST rulings are provided to help taxpayers understand and apply the PST. The document contains rulings and examples regarding the PST implications of 134 different supplies of property and services.

Ontario

Retail Sales Tax

Status Indians
Retail Sales Tax Tip – Retail Sales Tax and Status Indians, was released in February 2010. The tax tip describes the current retail sales tax (RST) exemptions for Status Indians, Indian bands and band councils. These exemptions will remain in effect until June 30, 2010.

Customs

Canada

Temporary Importation
Memorandum D8-1-1 – Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations, originally issued April 3, 2007, was updated on January 22, 2010. This memorandum outlines the conditions under which goods may qualify for duty-free entry under tariff item No. 9993.00.00 and identifies circumstances in which temporarily imported goods are entitled to full or partial relief of the goods and services tax/harmonized sales tax (GST/HST). Specifically, Appendices A and B of Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations, dated September 29, 2009, have been updated as follows:

  • in the English Appendix A, the provisions for "Cinematographic Equipment" with special authority number 28-089Z1663 and "Display, goods imported for the purpose of" of former heading 98.19 have been restored; and
  • in Appendix B, the Emergency Response contact information for Northern Ontario and Calgary offices has been amended.

Tariff Rate Quotas
Memorandum D10-18-1 – Tariff Rate Quotas (TRQ), originally issued May 4, 1998, was updated January 28, 2010, to reflect changes to the role of the Canada Border Services Agency (CBSA) in administering the provisions of the Tariff Rate Quotas (TRQ). Terminology has been updated to reflect changes in the CBSA's organizational structure. Updated and new information regarding how to obtain a permit, contact information, administration of First-Come First-Served Quota, permit validity and how to obtain a ruling have been added to the memorandum in paragraphs 10, 13-15, 24 and 33 respectively. Updated and new information regarding agricultural goods that are subject to TRQ in the Import Control List (ICL) has been added to the memorandum in the appendix. Paragraph 26 of the memorandum contains updated and new information regarding the temporary storage into a customs bonded warehouse of imported beef and veal from a non-NAFTA country.

Importation of Goods Contaminated with Soil
Customs Notice CN10-001 – Strengthening of the Canada Border Services Agency's Procedure Respecting the Importation of Goods Contaminated with Soil, was issued on February 2, 2010. This notice announces that the CBSA will be strengthening its commercial importation process respecting goods contaminated with soil. Goods contaminated with soil are not admissible into Canada. The Canadian Food Inspection Agency (CFIA) is responsible for establishing the policy regarding the importation of goods contaminated with soil and the CBSA is responsible for administering and enforcing that policy to the extent it applies at the border. Effective, February 1, 2011, non-compliant goods, i.e., goods contaminated with soil, that arrive at the Canadian border will be restricted to a CBSA-controlled area and may be cleaned on-site by a mobile wash facility approved by the CFIA, provided certain conditions can be met.

Ozone-Depleting Substances and Products
Memorandum D19-7-2 – Requirements Concerning the Importation and Exportation of Ozone-Depleting Substance and Products, was updated on February 10, 2010, replacing the previous version dated April 16, 1997. This memorandum reflects the Ozone-depleting Substances Regulations, 1998, and outlines procedures for the importation and exportation of ozone-depleting substances.

Release Prior to Payment Privilege
Memorandum D17-1-8 – Release Prior to Payment Privilege, was revised February 16, 2010, and replaces the previous version dated May 16, 2002. The revisions are intended to eliminate obsolete and duplicated requirements, streamline certain commercial processes and modify complex policies and forms. In addition, the following sections have been expanded for further clarification of the subjects:

  • The Direct Security and GST Options;
  • Procedures related to late payment and non-compliance; and
  • Maintaining security for importers and customs brokers.

Canada-European Free Trade Association (CEFTA)
Memorandum D11-5-7 – Canada-European Free Trade Association Free Trade Agreement (CEFTA) Rules of Origin, issued March 12, 2010, contains the CEFTA Rules of Origin Regulations.

Canada-Peru Free Trade Agreement (CPFTA)
Memorandum D11-5-8 – Canada-Peru Free Trade Agreement (CPFTA) Rules of Origin, released March 12, 2010, contains the CPFTA Rules of Origin Regulations.

NAFTA Rules of Origin
Memorandum D11-5-1 – NAFTA Rules of Origin, originally issued April 16, 2003, was revised March 19, 2010, to reflect recent amendments to the NAFTA Rules of Origin Regulations. These Regulations, amending the NAFTA Rules of Origin Regulations as a result of the modifications to the Harmonized Commodity Description and Coding System, came into force on September 1, 2009.

NAFTA – Specific Rules of Origin
Memorandum D11-5-2, originally issued December 20, 2006, was revised March 19, 2010. Changes to the numbering of headings, subheadings or tariff items to reflect modifications to the Harmonized System are technical in nature and do not affect the origin of goods. The changes to reflect the liberalization of the rules of origin are intended to ease the origin requirements for herbs and spices, petroleum, leather, certain textiles and apparel, aluminium, diesel engines, gas turbines and parts, valves, electric transformers, primary cells and batteries, telephonics, televisions, locomotives and parts, medical appliances and parts, and other instruments.

Notice of Ways and Means Motion to Amend the Customs Tariff
The Department of Finance published the Notice of Ways and Means Motion to Amend the Customs Tariff. Measures in the 2010 budget will implement a second phase of tariff relief by eliminating all remaining tariffs on manufacturing inputs and machinery and equipment. The majority of these 1,541 tariffs are eliminated as of March 5, 2010, with the remainder being gradually eliminated by January 1, 2015. When the second phase of tariff relief is fully implemented, more than $5 billion in imports will be liberalized, providing an additional $300 million in annual duty savings for Canadian business.

European Union VAT

Council Agrees Text of New Invoicing Directive
The EU Council has agreed a "general approach" on the text of the new Invoicing Directive, which is due to take effect from January 1, 2013. The European Parliament will now be invited to deliver its opinion on the proposals. The principal aims of the new Directive are to:

  • increase the use of electronic invoicing;
  • reduce burdens on business;
  • support small and medium-sized enterprises (SMEs); and
  • help Member States tackle fraud.

The proposal for a new Directive resulted from a study carried out for the European Commission by PricewaterhouseCoopers. The study examined the four principal areas of invoicing:

  • the requirement to issue an invoice;
  • the content of an invoice;
  • electronic invoicing; and
  • the storage of invoices,

with a view to mapping the existing legislation in all Member States, analysing burdens on business and Member States' control needs, and providing recommendations for a more harmonized and modern set of VAT invoicing rules.


You are in: Services > Tax