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.