Product Details
L7798-7830BE
Book + eBook
New editions supplied twice per year on standing order subscription
Approximately 2000 pages
1 volume bound
softcover
2017-11-21
Carswell

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Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2017, 36th Edition (Print + ProView)
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock
$188.00
Description

Editor: David M. Sherman, B.A., LL.B., LL.M.

The complete, authoritatively updated texts of the GST, HST and non - GST portions of the Excise Tax Act and Regulations

The primary information related to GST is all contained in this one handy, softcover volume – the complete, authoritatively updated texts of the GST, HST and non-GST portions of the Excise Tax Act and Regulations, augmented by draft legislation, GST-related Remission Orders and Technical Notes – all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history and much more. The book also features a Topical Index, newly updated, comprising over 13,000 separate line entries with extensive references to all legislation, regulations and Canada Revenue Agency publications.

New in this edition

  • Includes extensive updates that revolve around the September 8, 2017 Draft Legislation, amending the Excise Tax Act and the following eight GST/HST-related regulations:
    • Artists’ Representatives (GST/HST) Regulations
    • Financial Services and Financial Institutions (GST/HST) Regulations
    • Games of Chance (GST/HST) Regulations
    • Amalgamations and Windings-Up Continuation (GST/HST) Regulations
    • Offset of Taxes (GST/HST) Regulations
    • Streamlined Accounting (GST/HST) Regulations
    • Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
    • New Harmonized Value-added Tax System Regulations; and New Harmonized Value-added Tax System Regulations, No. 2.

All updates have been fully integrated into the book and expertly annotated by David Sherman.

 

Thomson Reuters ProView™ is a professional grade eBook platform that gives you the freedom to work however, whenever and wherever you want. Now you can access Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2017, 36th Edition from our iPad, Android or desktop apps or directly from your web browser.*

 

*Offer not applicable to bookstores, academic institutions, and students. iPad is a trademark of Apple, Inc. Android is a trademark of Google Inc.

Visit www.carswell.com/proview for more information.

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.