The second part will cover the general provisions of the goods and services tax and other provincial sales taxes in canada then focus on when a company or individual will be deemed to be carrying on business in canada and application of the sales tax 第二部分主要讲述加拿大货物和服务税以及其他省的销售税,重点讲解当一个企业或个体在加拿大进行商业活动时,如何申报销售税。