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). The 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.
- 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
- 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
- 307 - Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax