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.
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