Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2022, 46th Edition, Print and ProView eBook
The primary information related to the GST is all contained in this one handy volume. The complete, updated texts of the GST, 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.
Whats New
Amendments to the Excise Tax Act from the following legislative measures, fully annotated and updated, and with Technical Notes:Bill C-31, the Cost of Living Relief Act, No. 2 (Targeted Support for Households)
Draft Legislation of August 9, 2022, Legislative and Regulatory Proposals Relating to the Excise Tax Act ... and Related Legislation
Bill C-19, the Budget Implementation Act, 2022, No. 1, now enacted as S.C. 2022, c. 10
Bill C-8, the Economic and Fiscal Update Implementation Act, 2021, now enacted as S.C. 2022, c. 5
Amendments to the following GST/HST Regulations, annotated:
" Electronic Filing and Provision of Information (GST/HST) Regulations
" Joint Venture (GST/HST) Regulations
" Non-residents Temporary Importation of Baggage and Conveyances Regulations
" Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
Updated amendments to the Postal Imports Remission Order and the Courier Imports Remission Order
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.
Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2022, 46th Edition, Print and ProView eBook
Description
The primary information related to the GST is all contained in this one handy volume. The complete, updated texts of the GST, 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.
Whats New
Amendments to the Excise Tax Act from the following legislative measures, fully annotated and updated, and with Technical Notes:Bill C-31, the Cost of Living Relief Act, No. 2 (Targeted Support for Households)
Draft Legislation of August 9, 2022, Legislative and Regulatory Proposals Relating to the Excise Tax Act ... and Related Legislation
Bill C-19, the Budget Implementation Act, 2022, No. 1, now enacted as S.C. 2022, c. 10
Bill C-8, the Economic and Fiscal Update Implementation Act, 2021, now enacted as S.C. 2022, c. 5
Amendments to the following GST/HST Regulations, annotated:
" Electronic Filing and Provision of Information (GST/HST) Regulations
" Joint Venture (GST/HST) Regulations
" Non-residents Temporary Importation of Baggage and Conveyances Regulations
" Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
Updated amendments to the Postal Imports Remission Order and the Courier Imports Remission Order
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.