Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2020, 42nd Edition (Print & ProView)

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The primary information related to Goods and Services Tax (GST) is all contained in this one handy, softcover volume. The complete, updated texts of the GST, Harmonized Sales Tax (HST), and non-GST portions of the Excise Tax Act and regulations, augmented by draft legislation, GST-related Remission Orders and Technical Notes are all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history, and much more. The book also features an updated topical index, comprising over 13,000 separate line entries with extensive references to all legislation, regulations, and Canada Revenue Agency publications.

New in this edition:

  • Bill C-4 (the Canada-United States-Mexico Agreement Implementation Act) ETA provisions now in force
  • Bill C-20, the Time Limits and Other Periods Act (COVID-19) (complete and annotated, placed in ETA § 306)
  • New Remission Orders added Goods for Emergency Use Remission Order and Smart Net Systems Ltd. Remission Order
  • All COVID-19 measures impacting the Excise Tax Act have been integrated

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Tax & accounting


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