Canada GST Service Commentary

David Sherman

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The heart of the Canada GST Service is the in-depth analysis under each legislative provision. More specifically, for each provision of Parts VIII and IX of the Excise Tax Act, David Sherman's commentary: Takes you step-by-step through the conditions necessary for the provision to apply:

  • Clarifies the meaning of the provision
  • Points out errors in the Department of Finance Technical Notes
  • Identifies ambiguities or possible assessment or enforcement problems in the provision
  • Discusses in detail the relevant case law (whether from GST, FST, income tax or other sources) as it interprets or applies the provision
  • Suggests creative interpretations of the provision and offers planning tips
  • Reproduces portions of other relevant legislation (e.g. Portions of the Income Tax Act)
  • Reproduces relevant portions of the Regulations
  • Reproduces relevant portions of the Canada Revenue Agencys GST Memoranda, Technical Information Bulletins and Policy Papers that interpret the provision
  • Refers to associated Canada Revenue Agency Policy Papers
  • Discusses and analyzes pending amendmen


Practice Area:
Energy and Natural Resources Law,Environmental Law,Taxation Law


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