This message will be narrowly aimed at Canadian institutions who
purchase microform products.  It is a query to discern if it is happening
at other Canadian libraries whether they be academic, public or specialised.

    Some months ago Revenue Canada instituted a policy change that required
American vendors dealing with micro materials, e.g. UMI, to discontinue
assessing GST (Goods and Services Tax) on micro materials including
subscriptions.  Since that time, our policy is to self-assess GST on our
micro subscriptions.

    One firm, in particular, places a value on individual reels, e.g. monthly
copies of newspapers, by prorating them against the total subscription cost.
The value is usch that it is also assessed GST by Canada Customs when it
enters Canada

    Is anyone else aware of this problem of double assessment of the GST or
made inquiries about not self-assessing GST on these micro subscription items.

    I am posting this note to other lists and apologise for any duplication.

Terry Schiissler
Subscription Supervisor
Library Serials Department
University of Regina
Regina, Saskatchewan Canada
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