Canada GST Service

What’s inside

Table of content not available at this time

Index not available at this time

Release notes not available at this time

Canada GST Service is a widely acclaimed, acknowledged, and leading reference work on Canada's Goods and Services Tax, which comes with:

Full text of the GST portions of the Excise Tax Act, Schedules and Regulations, incorporating all amendments, fully annotated with related provisions, definitions, regulations, and forms
Detailed analysis of each provision of the Act
Full text of Canada Revenue Agency Memoranda and Policies
Full text of pending amendments including proposed or draft legislation, with detailed commentary
Full text of related legislation such as the Excise Act and the Customs Act
David Sherman's bi-weekly newsletter, GST & HST Times, giving you the latest on "What's New in GST?"
Example fact situations illustrate how the GST works in practice
Canada Revenue Agency Policy Database, containing Policy Papers and Draft Policy Papers developed by the Canada Revenue Agency (CRA) for use by Agency auditors and assessors
Selected excerpts from the CRA's GST "Q & A" online database

No other service even comes close to offering the range of features available to subscribers of Canada GST Service, including the following:

Comprehensiveness: All the relevant statutes, schedules, regulations, Department of Finance and CRA policies, Excise/GST News, information on provincial sales taxation, forms, and guides.
In-depth analysis: Not simply a restatement of the section, but an essential tool for understanding alternative approaches that can make a real difference.
Ease of use: All the information, legislation, commentary, case law, policies is carefully organized under each provision, allowing for complete, one-step research with no wasted time or effort.
Accessibility: The comprehensive index, expertly prepared and updated by the author, gives immediate direction to the answers for even the most obscure technical points.
Currency: 24 releases per year keep the entire service as current as possible in this constantly changing field.
Reliability: The credentials of the author, known as Canada's leading expert on GST are a key ingredient of the Service's stature among the tax community across Canada. Trust is everything and our reputation is on the line with every release.