Canada GST Service Commentary
What’s inside
Table of contents
Table of content not available at this time
Index
Index not available at this time
Release notes
Release notes not available at this time
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 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
- 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
