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

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Canada GST Service Commentary

Canada GST Service Commentary