Product Details
0-459-57365-9
Annual subscription looseleaf service
9 volumes looseleaf filed to date
3-Ring Binder
1990-12-01
Carswell

Can We Help?

If you need assistance, please call us at (416) 609-3800 (Toronto & international) / 1-800-387-5164 (toll free Canada & US).

We will be glad to assist you.

Canada GST Service Primary
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock
$903.00
Description
The essential statutory material relating to the Goods and Services Tax Contents include:
  • Full text of the GST and HST provisions of the Excise Tax Act, Schedules and Regulations, incorporating all amendments, fully annotated with related provisions, definitions, regulations and forms
  • Comprehensive, expert Topical Index prepared by David Sherman
  • Full text of all Canada Revenue Agency GST Memoranda, Technical Information Bulletins, Info Sheets, and "Excise and GST/HST News", and all Department of Finance and CRA news release relating to the GST
  • Full text of pending amendments including proposed or draft legislation, with detailed commentary
  • All Department of Finance Technical Notes since 1997
  • Full text of related legislation such as the Excise Act, Customs Act, Interpretation Act, Canada Revenue Agency Act, and the non-GST portions of the Excise Tax Act
  • David Sherman's twice-monthly newsletter, GST & HST Times, giving you the latest on "What's New in GST?"
About the Author
David Sherman, LL.B., LL.M., is a Toronto lawyer specializing in both income tax and GST. His tax publications are numerous and include many Carswell titles such as the Practitioner's Income Tax Act, Canada GST Service, Practitioner's Goods and Services Tax Annotated, GST & HST Case Notes, GST & HST Times, GST Memoranda Bulletins & Policies, and The Lawyer's Guide to Income Tax and GST/HST. Mr. Sherman's client work consists primarily of tax dispute resolution with the Canada Revenue Agency to overturn GST & HST and income tax assessments. He is a frequent speaker on income tax and GST/HST matters, and has lectured for the Canadian Tax Foundation and the Ontario Bar Association. He was on the executive of the Taxation Law Section of the Ontario Bar Association from 1994 to 2007.

Me Sherman est un avocat de Toronto spécialisé en matière d'impôt sur le revenu et de TPS. Il est l'auteur de nombreuses publications fiscales et il compte à son actif plusieurs ouvrages publiés par Carswell, dont le Practitioner's Income Tax Act et sa version française, La Loi du Praticien – Loi de l'impôt sur le revenue, le Canada GST Service, le Practitioner's Goods and Services Tax Annotated, les bulletins GST & HST Case Notes et GST & HST Times, le GST Memoranda, Bulletins & Policies et le Lawyer's Guide to Income Tax and GST/HST. Les activités de consultant de Me Sherman consistent essentiellement à résoudre des litiges fiscaux avec l'Agence de revenu du Canada lors de la contestation d'avis de cotisations en matière de TPS et d'impôt sur le revenu. Il agit souvent à titre de conférencier au sujet de la TPS et de l'impôt sur le revenu et il a donné des conférences auprès de l'Association canadienne d'études fiscales et de l'Association du Barreau de l'Ontario. De 1994 à 2007, il a également fait partie des dirigeants de la section du droit fiscal de l'Association du Barreau de l'Ontario.