GST Memoranda, Bulletins Policies and Info Sheets, 29th Edition provides the complete text of all GST Memoranda, GST/HST New Memoranda Series, Technical Information Bulletins, Policy Statements, and Info Sheets (including draft documents) released by the Canada Revenue Agency (CRA) with respect to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST).

This work includes extensive annotations, editorial comments, and footnotes to assist the reader in understanding and cross referencing the information contained in the CRA documents. Insightful annotations and comprehensive cross referencing of government documents make this an indispensable resource for the time-conscious tax professional.

Updated annually with all essential GST administrative documents to ensure compliance, this work comes complete with useful finding tools such as a sectional look-up table and an exhaustive topical Index.

New in this edition:

• GST/HST Info Sheets
• GI-197 Out-of-Pocket Expenses (December 2021)
• GST/HST New Memoranda
• 17-11 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 (July 2021)
• 17-12 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 (July 2021)
• 17-13 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions (July 2021)
• GST/HST Notices
• Notice 322 Recovery of the GST/HST Under the Digital Economy Measures (April 2022)

Est Cost: Annual volume supplied on standing order subscription.

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