Product Details
A23695-18ON
Book S.O. Annual/biannual/biennial
Annual volume supplied on standing order subscription
Approximately 30200 pages
1 volume bound
softcover
2018-06-14
Carswell

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2018 GST Memoranda, Bulletins, Policies & Info Sheets, 25th Edition (ProView only)
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock
$209.00
Description

An indispensable resource for the time-conscious tax professional, this work contains the complete text of all GST Memoranda, GST/HST New Memoranda, Technical Information Bulletins, Policy Statements, and more

GST Memoranda, Bulletins Policies & Info Sheets, 25th Edition provides the complete text of all GST Memoranda, GST/HST New Memoranda Series, Technical Information Bulletins, Policy Statements, and Info Sheets (including draft documents) released by the Canada Revenue Agency (CRA) with respect to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). This work includes extensive annotations, editorial comments, and footnotes to assist the reader in understanding and cross-referencing the information contained in the CRA documents. Insightful annotations and comprehensive cross-referencing of government documents make this an indispensable resource for the time-conscious tax professional. Updated annually with all essential GST administrative documents to ensure compliance, this work comes complete with useful finding tools such as a sectional look-up table and an exhaustive topical Index.

New in this edition

Info Sheets:

  • GI-121 (Updated) – Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate
  • GI-196 (Added) – GST/HST and Commercial Ride-sharing Services

New Memos:

  • 1.4 (Updated) – Excise and GST/HST Rulings and Interpretations Service
  • 1.5 “Definitions” – CRA moves Memorandum online; copy of webpage reproduced in the book.
  • 7.5 (Updated) – Electronic Filing and Payment
  • 16.5 (Added) – Voluntary Disclosures Program
  • 28.2 (Added) – Freight Transportation Services

Notice:

  • 307 – Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax
About the Author
David Sherman, LL.B., LL.M., is a Toronto lawyer specializing in both income tax and GST. His tax publications are numerous and include many Carswell titles such as the Practitioner's Income Tax Act, Canada GST Service, Practitioner's Goods and Services Tax Annotated, GST & HST Case Notes, GST & HST Times, GST Memoranda Bulletins & Policies, and The Lawyer's Guide to Income Tax and GST/HST. Mr. Sherman's client work consists primarily of tax dispute resolution with the Canada Revenue Agency to overturn GST & HST and income tax assessments. He is a frequent speaker on income tax and GST/HST matters, and has lectured for the Canadian Tax Foundation and the Ontario Bar Association. He was on the executive of the Taxation Law Section of the Ontario Bar Association from 1994 to 2007.

Me Sherman est un avocat de Toronto spécialisé en matière d'impôt sur le revenu et de TPS. Il est l'auteur de nombreuses publications fiscales et il compte à son actif plusieurs ouvrages publiés par Carswell, dont le Practitioner's Income Tax Act et sa version française, La Loi du Praticien – Loi de l'impôt sur le revenue, le Canada GST Service, le Practitioner's Goods and Services Tax Annotated, les bulletins GST & HST Case Notes et GST & HST Times, le GST Memoranda, Bulletins & Policies et le Lawyer's Guide to Income Tax and GST/HST. Les activités de consultant de Me Sherman consistent essentiellement à résoudre des litiges fiscaux avec l'Agence de revenu du Canada lors de la contestation d'avis de cotisations en matière de TPS et d'impôt sur le revenu. Il agit souvent à titre de conférencier au sujet de la TPS et de l'impôt sur le revenu et il a donné des conférences auprès de l'Association canadienne d'études fiscales et de l'Association du Barreau de l'Ontario. De 1994 à 2007, il a également fait partie des dirigeants de la section du droit fiscal de l'Association du Barreau de l'Ontario.