Evaluating Canada's Tax Policy on the Second-Hand Market

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dc.contributor.advisorTedds, Lindsay
dc.contributor.authorMcCann, Sean
dc.date.accessioned2016-10-07T21:10:43Z
dc.date.available2016-10-07T21:10:43Z
dc.date.issued2016-09
dc.description.abstractThe growth of the second-hand marketplace over the last decade has shaped the way individuals buy and sell personal-use property in Canada. With the establishment of internet services such as Kijiji, individuals are able to advertise their used, second-hand personal-use property to a mass audience and sell to a specific buyer quickly and easily. These noncommercial transactions are commonplace in Canada and therefore each jurisdiction administering a sales tax maintains some form of guidance for these transactions as well as when and how sales tax is collected. Governments in Canada implement and maintain tax policies for transactions in the second-hand economy despite limited discussion in the academic literature. Therefore, it is worthwhile to investigate what guidance the academic literature provides, and compare these understandings to what is currently practiced in Canada’s sales tax jurisdictions. Through this comparison of the literature with a jurisdictional scan of policies throughout Canada, this paper will investigate how adequately aligned Canadian sales taxes are with the recommendations provided in the literature.en_US
dc.description.refereedYesen_US
dc.identifier.citationMcCann, Sean. (2016). Evaluating Canada's Tax Policy on the Second-Hand Market ( Master's thesis, University of Calgary, Calgary, Canada). Retrieved from https://prism.ucalgary.ca.en_US
dc.identifier.doihttp://dx.doi.org/10.11575/PRISM/30100
dc.identifier.urihttp://hdl.handle.net/1880/51708
dc.languageEnglishen_US
dc.language.isoenen_US
dc.publisher.departmentThe School of Public Policyen_US
dc.publisher.facultyFaculty of Graduate Studiesen_US
dc.publisher.institutionUniversity of Calgaryen_US
dc.titleEvaluating Canada's Tax Policy on the Second-Hand Marketen_US
dc.typereporten_US
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