Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2026, 53rd Edition, contains the primary information related to the GS in 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. It 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.
What's new in this edition
Integrating the following new legislation and announced administrative changes, fully annotated and with their technical notes, to the Excise Tax Act, the First Nations Goods and Services Tax Act, and various GST/HST Regulations.
Bill C-31, the Budget 2025 Implementation Act, No. 2 (First Reading May 6, 2026). Amending the Excise Tax Act and the following GST/HST Regulations: the Amalgamations and Windings-Up Continuation (GST/HST) Regulations; the Financial Services and Financial Institutions (GST/HST) Regulations; the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations. Was the Notice of Ways and Means Motion of May 4, 2026.
Bill C-30, the Spring Economic Update 2026 Implementation Act (First Reading April 29, 2026). Amending the Excise Tax Act. Was the Notice of Ways and Means Motion of April 28, 2026
Bill C-15, the Budget 2025 Implementation Act, No. 1 (Royal Assent on March 26, 2026 as S.C. 2026, c. 3). Amending the Excise Tax Act, the First Nations Goods and Services Tax Act, and the Real Property (GST/HST) Regulations.
Bill C-4, the Making Life More Affordable for Canadians Act (Royal Assent on March 12, 2026 as S.C. 2026, c. 2). Amending the Excise Tax Act and the following GST/HST Regulations: the Nova Scotia HST Regulations, 2010; the New Harmonized Value-added Tax System Regulations, No. 2.
Bill C-230, An Act to amend the Financial Administration Act (passed by House of Commons on May 7, 2026). A consequential provision amends the Excise Tax Act.
Bill C-27, the Final Self-Government Agreement for the Tlegohli Got'ine Act, (First Reading March 26, 2026). A consequential provision amends the First Nations Goods and Services Tax Act.
Bill C-16, the Protecting Victims Act (Second Reading February 2, 2026). A consequential provision amends the Excise Tax Act.
The FIFA Men's World Cup 2026 Remission Order, P.C. 2025-744.
Includes measures and administrative amendments from Notices of Ways and Means; news releases from PMO, CRA and Finance; Federal budget documents and supplementary information; Consultation papers and Economic statements.
