vastuvulu mariyu sevala pannu (kenada)

vastuvulu mariyu sevala pannu (gs tii) anedi kenadaalo janavari 1,1991naa pradhaanamantri brian mulroney prabhutvam pravesapettina viluva aadhaarita pannu. kenada revenue agency (cra) chetha nirvahinchabadutunna gst, munupati daachina 13.5% tayaareedaarula ammakapu pannu (mst) nuu bharti chesindi. 
7 saatam asalu retutho pravesapettina gst raetu rendusaarlu tagginchabadindi mariyu prastutam janavari 1,2008 nundi 5 saatam retutho undhi. gst gst loe mottam federal prabhutva aadaayamlo aadaayamlo nuu penchindi. 
aidu praavinsulu, nova skotia, nyuu brunswick, newfoundland mariyu labrador, antario mariyu prins edward ailandlalo, gst praantiiya ammakapu pannu (pst) thoo kalisi saamarasyapuurvaka ammakapu pannu (hchst) gaa kalipabadutundi, ayithe cubec daani praantiiya ammakapu pannu gst maadirigaane adhe niyamaalanu anusaristundi mariyu rendintinee praantiiya prabhutvam kalisi sekarinchi nirvahistundi. british columbialo 2010 nundi 2013 varaku hchst undhi, appudu adhi praantiiya prajabhipraya sekarana tarvaata tolaginchabadindi. alberta mariyu yucan bhuubhaagaalu, vaayuvya bhuubhaagaalu mariyu nunavut zii. ess. tii. kaligi unnaayi conny praantiiya ledhaa praadaesika ammakapu pannulu laevu.
nirvachanam.
vastuvulu mariyu sevala pannu "excise pannu chattam" looni bhaagam Ix loe chattamlo nirvachinchabadindi. kenadaalo konugolu chesina vastuvulu ledhaa sevala sarafaraapai gst vidhinchabadutundi mariyu kirana vastuvulu, nivaasa adde, vaidya sevalu mariyu aardhika sevalu vanti konni rajakeeyamgaa sunnitamaina nityaavasaraalu minaha chaalaa utpattulanu kaligi untundi. tama "vaanijya karyakalapala" samayamlo viniyoginchina, upayoginchina ledhaa sarafara cheyabadina vastuvulu mariyu sevalanu konugolu chese vyaparalu suuchimchina documentation avasaralaku lobadi "input toxes credits" nuu claim cheyavachu (antey.ii.vaaru yea samayamloonainaa sekarinchina gstni kenada revenue agencyki pampinappudu, aaa kaalamlo vaaru chellinchina gst mottaanni teesiveyadaaniki vaariki anumati untundi). idhi "cascading" nuu nivaaristundi (i.ii.adhe vastuvu ledhaa sevapai gst yokka anuvartanam, idhi tudi viniyogadaaruniki velletappudu vyaparam nundi vyaapaaraaniki velletappudu chalasarlu). eee vidhamgaa, pannunu tappanisarigaa tudi viniyogadaarudu bharistaaru. oka kalpita samstha unikilo laeni ammakalaku gst input creditlanu claim cheyadam dwara vyavasthanu mosam chesina nerasthulu chuupinatlugaa, eee vyavastha puurtigaa prabhaavavantamgaa ledhu. egumati cheyabadina vastuvulu "sunna-rating" kaligi untaayi, ayithe takkuva aadaayam unna vyaktulu vaari aadaayapu pannutho kalipi lekkinchina zii. ess. tii raayiteeni pondavacchu.
pannu chellinchani vastuvulu.
pannu anedi kenadaalo konugolu cheyabadina vastuvulu mariyu sevala sarafaraapai vidhinche 5 saatam pannu, minahaayimpu ledhaa sunna-rated konni vastuvulu minaha
nepathyam.
nepathyam, pradhana mantri brian mulroney mariyu athani aardhika mantri maikhel willson yokka pragatiseela sampradaayavaada prabhutvam 9 saatam jaateeya ammakapu pannunu roopondinchaalani pratipaadinchindi. aaa samayamlo, alberta minaha kenadaaloni prati provins ippatike retail sthaayilo daani swantha praantiiya ammakapu pannunu vidhinchindi.
jaateeya ammakapu pannu yokka uddesyam tayari vastuvulapai federal prabhutvam toku sthaayilo vidhinchina tayaareedaarula ammakapu pannu (emm. ess. tii) nuu bharti cheyadam. emm. ess. tii. tayari rangam yokka poteegaa egumati chese saamardhyaaniki aatamkam kaligistunnanduna zii. ess. tii. amalu cheyabadindani mulroney paerkonnaaru. eee pannu tama antarjaateeya pootiitatvaanni debbateestundani tayaareedaarulu aandolana chendaaru. 11 saatam federal telecommunications pannunu kooda gst bharti chesindi. 
gst parichayam chaalaa vivadaspadamga undhi. emm. ess. tii. kii sambandhinchi gst aadaaya-tatasthamgaa pracharam cheyabadinappatiki, kenadian janabhalo pedda bhaagam pannunu aamodinchaledu. paarlamentulooni itara paarteelu kooda eee aalochanapai daadi chesaayi, alaage mugguru pragatiseela sampradaayavaada paarlamentu sabhyulu, david kilgor, pott naulan mariyu alex kindy, phalitamgaa pragatiseela sampradaayavaada kakasnu vidichipettaru.
udaaravaada aadhipatyam kaligina senate pannunu chattamgaa aamodinchadaaniki niraakarinchindi. pratishtambhananu vichchinnam cheyadaaniki apuurvamaina charyalo, mulroney senatorla sankhyanu tatkalikamga enimidi penchadaaniki antagaa teliyani rajyanga nibandhananu (rajyanga chattam, 1867 looni section 26) upayoginchaaru, tadwara pragatiseela sampradaayavaadulaku eguva sabhalo majority labhinchindi. dheeniki pratispandanagaa, pratipakshaalu oka philibusternu praarambhinchi, chattanni marinta alasyam chesaayi.
idhi amaluloki vachhe samayaniki pannunu 7 saataaniki tagginchinappatikii, idhi vivadaspadamga undipoyindi. pannu paridhiloki vachedi kooda kopaniki kaaranamaindi. viniyogadaarulu chuudani pannuku pratyamnaayamgaa prabhutvam pannunu samarthinchindi, endukante idhi tayaareedaarulapai unchabadindi, mariyu deerghakaalamlo emm. ess. tii. nii tolaginchadam kenadaanu marinta poteegaa maarustundani bhaavinchaaru. okasari emm. ess. tii. nii zee. ess. tii. thoo bharti chesina tarvaata, dharalu praarambhamlo kontamandi ventane tagina sthaayiki taggaledu; ayithe, kenada yokka market aardhika vyavasthalo emm. ess. tii. yokka pratyaamnaayam kalakramena dharalanu matrame prabhaavitam chestundani, stroke meeda kaadani pratipaadakulu vaadinchaaru.
vyatiraekata unnappatikee, eee pannu 1991 janavari 1naa amalloki vachindi.
pratispandanalu.
1993 ennikalaloo zeane cretian naayakatvamlo balamaina liberal party majority ennikayyindi. pragatiseela sampradaayavaada party aaa ennikallo chaalaa paelavamgaa raaninchi, kevalam rendu sthaanaalanu matrame geluchukundi. taruvaati ennikalaloo party kontavaraku kolukunnappatiki, kolukunnappatiki saasvatamgaa vidipoyi, kenada kootamilo vileenam ayyi, kenada sampradaayavaada paarteeni erpaatu chese varaku idhi house off commonslo athi chinna partyga undipoyindi.
ennikala pracharam samayamlo, udaaravaadulu taamu adhikaarika pratipakshamgaa unnappudu khandinchina gstni raddu chestamani, daani sthaanamlo vaerae pannunu vidhistaamani cretian vaagdaanam chesaaru. raddu cheyadaaniki badulugaa, cretian prabhutvam pannunu punarnirminchadaaniki mariyu prati provinceloni praantiiya ammakapu pannulatho vileenam cheyadaaniki prayatninchindi. vaaru dheenini "mishrama ammakapu pannu" anie pilavaalani bhaavinchaaru, conny pratyarthulu ventane eee pratipaadananu "bii" anie egataali chesaaru.ess. pannu ", mariyu daani paerunu pravesapettadaaniki mundu saamarasyapuurvaka ammakapu pannuga marcharu. ayithe, kevalam moodu atlantic praavinsulu (nova skotia, nyuu brunswick mariyu newfoundland mariyu labrador) matrame eee pranaalikatoe paatu velladaaniki angeekarinchaayi, angeekarinchaayi british columbia mariyu antario mariyu mariyu prins edward dveepam kalisindi. british columbia taruvaata pannunu raddu chesindi.
gstni raddu cheyakudadane ledhaa bharti cheyakudadane nirnayam goppa vivaadaaniki kaaranamaindi. liberal paarlamentu sabhyudu (empi) zaan nanjiata liberal prabhutva modati budjetku vyatiraekamgaa ootu vesi party nundi bahishkarinchabaddaaru. pannunu vyatirekistaamani vyaktigatamgaa vaagdaanam chesina vaarasatva mantri sheela cops rajinama chesi tirigi ennika kaavaalani koraru. 1997 ennikalaloo udaaravaada prabhutvam maadirigaane, tadupari upa ennikaloo aame sulabhamgaa tirigi ennikayyaaru.
praantiiya vaividhyam.
vaividhyam nova skotia, nyuu brunswick mariyu newfoundland (ippudu newfoundland mariyu labrador) mariyu kenada prabhutvam tama tama ammakapu pannulanu saamarasyapuurvaka ammakapu pannu (hchst) loe vileenam chesaayi. anni atlantic provinceulalo, prastuta hchst raetu 15 saatam. hchstni kenada revenue agency nirvahistundi, oka suutram prakaram aadaayaalanu palgone prabhutvaala madhya vibhajistaaru. antario mariyu british columbia rendoo juulai 1,2010 nundi amaluloki vacchina tama praantiiya ammakapu pannu (pst) thoo gstni samanvayam chesaayi. ayithe, british columbia hchst augustu 2011 mail-inn prajabhipraya sekaranalo 55 saatam majoritytho odipoyindi, mariyu april 1,2013 nundi paatha gst/pst vyavasthagaa maarchabadindi. adhe rojuna, prins edward iland 14 saatam retutho hchstni amalu chesindi. antariolo, hchst mottam 13 saatam; ayithe, hchst kii mundu unna aneka minahaayimpulu hchst yokka praantiiya bhaganni matrame prabhaavitam chestaayi (udaaharanaku, $4 kante takkuva dharalo tayaaruchesina aaharam hchst yokka praantiiya bhaagaaniki lobadi undadu mariyu 5 saatam matrame pannu vidhinchabadutundi). marovaipu, kevalam pstki lobadi unna konni vastuvulu ippudu puurti hchst (i.ii.13 saatam). antario prabhutvam yea vastuvulu prabhaavitamayyaayo, elaa prabhaavitamayyaayo anedaaniki sambandhinchina patraalanu andinchadaaniki prayatnaalu chesinappatiki, idhi viniyogadaarulaku kontha gandaragolaanni kaligistundi, endukante checkavut vadda yea pannulanu aasinchaalo vaariki tarachugaa teliyadu. eee minahaayimpulaku anugunamgaa, chaalaa mandhi retailarlu prati pannunu hchst 1 mariyu hchst 2 (ledhaa konni rakalu) gaa pradarsistaaru. antario yokka 2009 praantiiya budjetlo bhaagamgaa hchst kii taralimpu jarigindi. kevalam moodu praavinsulu (british columbia, manitoba mariyu suscotchevan) matrame retail sthaayilo pratyeka ammakapu pannunu vidhinchadam konasagistunnayi. alberta minahaayimpu, praantiiya ammakapu pannunu vidhinchadam kaadu.
prastuta paristhiti.
2006 kenadian federal ennikala pracharam samayamlo, sampradaayavaada party ventane gstni 1 saatam point taggistaamani, aaa taruvaata vachhe aidellalo maroe saatam point taggistaamani pratigna chesindi. aaa pratignanu appati aardhika mantri ralf goodell, atipedda podupunu pondhe "atipedda kharchu chesevaariki" anukuulamgaa undani vimarsinchaaru. 2006 juulai 1naa kenada prabhutvam pannunu 1 saatam (6 saataaniki) tagginchindi. vaaru daanini mallii 5 saataaniki tagginchaaru, idhi janavari 1,2008 nundi amaluloki vachindi. eee taggimpunu 2007 chivari budget amalu billu (billu sii-28) loe chaerchaaru, idhi december 14,2007naa raaja aamodam pondindi. eee maarpu prabhutva aadaayaanni sumaru $6 biliyanlu tagginchindani anchanaa veyabadindi. eee pannu taggimpulanu vyatirekinchevaaru ammakapu pannulu ekkuva kharchu chesevaarini lakshyamgaa chesukuntayani, anduvalla ituvanti taggimpulu kenadiyanlaku asamanamga prayojanam chekuurustaayani, ekkuva pannu unnavaariki mariyu ekkuva pannu taggimpu kharchu chesevaariki ekkuva pannu taggimpu istayani paerkonnaaru.
kenadaalo gs tii yokka apakeerti chaalaa varaku aspashtamaina rajyanga nibandhana kaaranaala valla undhi. dharalanu post chese viluva aadhaarita pannu chattam unna itara deshaalalo pannu untundi; anduvalla, viniyogadaarulaku daani gurinchi aspashtamgaa telusu, conny "vaaru chusedi vaaru chellinchedi". kenada ilaa cheyalemu endukante chaalaa prakatanalu mariyu dhara-postingpy adhikara paridhi rajyanga chattam, 1867 prakaram praavinsula paridhiloo undhi. praavinsulu tama praantiiya ammakapu pannula maadirigaane gstni chaerchadaaniki dharalanu avasaram ledani enchukunnaayi. phalitamgaa, vaastavamgaa anni dharalu (indhana pampu dharalu, taxi meterlu mariyu konni itara vishayalu minaha) pannu (ledhaa pannulu) vidigaa jabita cheyabadi, "prii-gst" gaa chuupabadataayi.

