Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
1990-01-12
Carswell

Canada GST Service Commentary

Availability: In Stock

The heart of the Canada GST Service is the in-depth analysis under each legislative provision. More specifically, for each provision of Parts VIII and IX of the Excise Tax Act, David Sherman's commentary takes you step-by-step through the conditions necessary for the provision to apply:

  • Clarifies the meaning of the provision
  • Points out errors in the Department of Finance Technical Notes
  • Identifies ambiguities or possible assessment or enforcement problems in the provision
  • Discusses in detail the relevant case law (whether from Goods and Services Tax (GST), Federal Sales Tax (FST), income tax, or other sources) as it interprets or applies the provision
  • Suggests creative interpretations of the provision and offers planning tips
  • Reproduces portions of other relevant legislation (e.g. Portions of the Income Tax Act)
  • Reproduces relevant portions of the regulations
  • Reproduces relevant portions of the Canada Revenue Agency’s GST Memoranda, Technical Information Bulletins, and Policy Papers that interpret the provision
  • Refers to associated Canada Revenue Agency Policy Papers
  • Discusses and analyzes pending amendments
Carswell

Canada GST Service Commentary

Author: David Sherman
Availability: In Stock

Description

The heart of the Canada GST Service is the in-depth analysis under each legislative provision. More specifically, for each provision of Parts VIII and IX of the Excise Tax Act, David Sherman's commentary takes you step-by-step through the conditions necessary for the provision to apply:

  • Clarifies the meaning of the provision
  • Points out errors in the Department of Finance Technical Notes
  • Identifies ambiguities or possible assessment or enforcement problems in the provision
  • Discusses in detail the relevant case law (whether from Goods and Services Tax (GST), Federal Sales Tax (FST), income tax, or other sources) as it interprets or applies the provision
  • Suggests creative interpretations of the provision and offers planning tips
  • Reproduces portions of other relevant legislation (e.g. Portions of the Income Tax Act)
  • Reproduces relevant portions of the regulations
  • Reproduces relevant portions of the Canada Revenue Agency’s GST Memoranda, Technical Information Bulletins, and Policy Papers that interpret the provision
  • Refers to associated Canada Revenue Agency Policy Papers
  • Discusses and analyzes pending amendments