Practitioners Goods and Services Tax Annotated with Harmonized Sales Tax+supp So Full Svc (Print & ProView)
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Details and specs
The primary information related to the GST is all contained in this one handy volume. The complete, updated texts of the GST, 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-97 (Budget Bill No. 1) enacted and fully annotated
- Proposed July 30, 2019 draft legislation, integrated, and annotated
- Bill C-59 amendments enacted, integrated, and annotated
- Bill C-69 amendments enacted, integrated, and annotated
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