The primary information related to Goods and Services Tax (GST) is all contained in this handy, softcover volume. The complete, updated texts of the GST, Harmonized Sales Tax (HST), and non-GST portions of the Excise Tax Act and regulations, augmented by draft legislation, GST-related Remission Orders, and Technical Notes, are all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history, and much more. The book also features an updated topical index, comprising over 13,000 separate line entries with extensive references to all legislation, regulations, and Canada Revenue Agency publications.

New in this edition:

Amendments to the Excise Tax Act from the following legislative measures, with Technical Notes, fully annotated and updated (to May 13, 2022):

• Bill C-8, the Economic and Fiscal Update Implementation Act, 2021
• Bill C-19, the Budget Implementation Act, 2022, No. 1
• The Notice of Ways and Means Motion (April 26, 2022)
• Budget 2022 Legislation – Notice of Ways and Means Motion to amend the Excise Tax Act (April 7, 2022)
• Budget 2022 Legislation – Notice of Ways and Means Motion to amend the Excise Act, 2001 and Other Related Texts (April 7, 2022)
• Draft Legislation – March 11, 2022. Legislative Proposals Relating to the Select Luxury Items Tax Act
• Draft Legislation – February 4, 2022. Draft Legislation and Explanatory (Technical) Notes to Implement Previously Announced and Other Tax Measures
• The complete GST/HST-related Regulations, fully updated
• The Postal Imports Remission Order (updated)
• The Courier Imports Remission Order (updated)

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