title: GST update.
abstract: In three articles published in oral health in 1990, we reviewed the general application of the goods and services tax and discussed a number of issues relating to the practice of dentistry. Now that the GST has been in operation for several months, we would like to review certain issues of particular significance to dentists.
authors.forename: D W
authors.initials: DW
authors.lastname: Glicksman
authors.forename: J E
authors.initials: JE
authors.lastname: Swystun
mesh_terms: D002170:Canada; D011215:Practice Management, Dental / Q000191:economics*; D013660:Taxes