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    <title>SALE OF OLD CAR</title>
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    <description>GST on sale of a used car depends on whether input tax credit was claimed; if no credit was taken, no GST; if credit was claimed, GST is payable on the margin (sale price minus written down value as per Income Tax Act) and no GST if the margin is negative. Occasional isolated disposals by a dealer may fall below the taxable threshold. Passenger motor car input credits are subject to the blocked-credit rule, affecting tax treatment on sale.</description>
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