Canada GST Service Commentary
What’s inside
Table of contents
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Index
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Release notes
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Details and specs
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 Goods and Services Tax (GST), Federal Sales Tax (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 amendments
- Publisher:
- Carswell
- Practice Area:
- Tax & accounting
- Jurisdiction:
- General
- Publication Date:
- 1990-01-12
- Hardcover Specifications
- Service #:
- 30843824
- Sub #:
- 30843878
- Pages:
- N/A
- Shelf Space:
- N/A
- Volume:
- N/A
- Anticip Unkeep Cost:
- N/A
- eBook Specifications
- ISBN:
- N/A