Canada GST Service Commentary

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