Product details

Publisher: 
Carswell
Practice area: 
Tax & accounting
Jurisdiction: 
General
Publication date: 
2020-05-19
ISBN: 
9780779885992
Carswell

Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2020, 42nd Edition (Print & ProView)

Availability: Partial Stock

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-4 (the Canada-United States-Mexico Agreement Implementation Act) ETA provisions now in force
  • Bill C-20, the Time Limits and Other Periods Act (COVID-19) (complete and annotated, placed in ETA § 306)
  • New Remission Orders added Goods for Emergency Use Remission Order and Smart Net Systems Ltd. Remission Order
  • All COVID-19 measures impacting the Excise Tax Act have been integrated

About Thomson Reuters ProView

ProView is the way to read Thomson Reuters eBooks and eLooseleafs, published primarily for legal, accounting, human resources, and tax professions. You can download the ProView app at no cost for your tablet or computer, or sign in to the cloud-based version. Synced to the cloud, ProView lets you switch devices while keeping place in your research. You can also access your downloaded eBooks offline, and any notes you take will be saved and synced the next time you connect.

Carswell

Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2020, 42nd Edition (Print & ProView)

Author: David Sherman
Availability: Partial Stock

Description

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-4 (the Canada-United States-Mexico Agreement Implementation Act) ETA provisions now in force
  • Bill C-20, the Time Limits and Other Periods Act (COVID-19) (complete and annotated, placed in ETA § 306)
  • New Remission Orders added Goods for Emergency Use Remission Order and Smart Net Systems Ltd. Remission Order
  • All COVID-19 measures impacting the Excise Tax Act have been integrated

About Thomson Reuters ProView

ProView is the way to read Thomson Reuters eBooks and eLooseleafs, published primarily for legal, accounting, human resources, and tax professions. You can download the ProView app at no cost for your tablet or computer, or sign in to the cloud-based version. Synced to the cloud, ProView lets you switch devices while keeping place in your research. You can also access your downloaded eBooks offline, and any notes you take will be saved and synced the next time you connect.