The primary information related to Goods and Services Tax (GST) is all contained in this one 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:

• Bill C-30, Budget Implementation Act, 2021, No. 1 (First Reading April 30, 2021); with Explanatory (Technical) Notes

• Notice of Ways and Means Motion (April 28, 2021)

• Notice of Ways and Means Motion to Amend the Excise Tax Act (Budget day April 19, 2021)

• Draft Amendments to Various GST/HST Regulations (Budget day April 19, 2021)

• Draft Legislation, November 30, 2020 (Fall Economic Statement)

• COVID-19 Administrative measures (various dates)

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