GST Memoranda, Bulletins Policies & Info Sheets, 32nd 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 New Memoranda
New:
3-3-2 Place of Supply in a Province (August 2024)
3-3-3 Place of Supply in a Province – Tangible Personal Property (August 2024)
3-3-4 Place of Supply in a Province – Real Property (August 2024)
3-3-5 Place of Supply in a Province – General Rules for Intangible Personal Property (January 2025)
3-3-5-1 Place of Supply in a Province – Specific Rules for Intangible Personal Property (January 2025)
14-9-1 Partnerships – Determining the Existence of a Partnership (March 2025)
Updated:
16-4 Anti-avoidance Rules (updated July 2024)
31-0 Objections and Appeals (updated May 2024 and Jan. 2025)
