An indispensable resource for the time-conscious tax professional, this work contains the complete text of all GST Memoranda, GST/HST New Memoranda, Technical Information Bulletins, Policy Statements and more
GST Memoranda, Bulletins Policies & Info Sheets, 24th Edition provides the complete text of all GST Memoranda, GST/HST New Memoranda Series, Technical Information Bulletins, Policy Statements and Info Sheets (including draft documents) released by the Canada Revenue Agency (CRA) with respect to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). The Work includes extensive annotations, editorial comments and footnotes to assist the reader in understanding and cross-referencing the information contained in the CRA documents. Insightful annotations and comprehensive cross-referencing of government documents make this an indispensable resource for the time-conscious tax professional. Updated annually with all essential GST administrative documents to ensure compliance, this work comes complete with useful finding tools such as a sectional look-up table and an exhaustive topical index.
- 8 new GST/HST Information Sheets, with complete application details of the HST increases in New Brunswick, PEI, and Newfoundland and Labrador
- 9 new or revised GST/HST New Memoranda, including New Memo 16.5, containing details of the CRA’s Voluntary Disclosures Program
- 11 new GST/HST Notices, explaining issues dealing with housing, medical procedures, the rules on whether two corporations are “closely related”, and the HST increases in New Brunswick, PEI and Newfoundland and Labrador
- 1 revised Policy Statement
- 1 new and 1 revised Technical Information Bulletin, on the application of the GST/HST to the practices of Naturopathic Doctors and Acupuncturists
- All the above added/updated, with editorial comments added by David Sherman