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Canada GST Cases
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock

Editor: David M. Sherman, LL.B., LL.M.

The Goods and Services Tax and Harmonized Sales Tax have generated many volumes of case law. This poses a challenge for practitioners who need to track the cases and quickly grasp the full implications of each decision. Canada GST Cases has been there from the beginning. Commencing in 1992, this case reporter deals exclusively with decisions under the GST and HST. Features include:

  • Full text of every Tax Court of Canada, Canadian International Trade Tribunal, Federal Court, Federal Court of Appeal and Supreme Court of Canada decision on GST/HST
  • Full text of provincial court decisions relating to the GST or HST
  • David Sherman's headnotes and his detailed and insightful editorial comments on every case, putting the decision in context, and drawing attention to possible flaws in the Court's reasoning
  • Comprehensive indexing tools, permitting research by (i) section number of the legislation or regulation cited (ii) case cited in the judgment (iii) David Sherman's exhaustive Topical Index.

The decisions reported in Canada GST Cases are drawn from every aspect of GST practice - including substantive issues as well as administrative and enforcement matters. Specific subjects covered in the cases include:

  • Who pays the GST on contracts
  • Awarding GST on costs in litigation awards
  • Constitutionality of the GST
  • GST priority in bankruptcy disputes
  • Interpretation of statutory terms
  • New housing rebate
  • Director liability issues
  • Assessment of penalties
  • Effect of misinformation from Revenue Canada
  • Exempt and zero-rated supplies
  • Application of GST to partnerships
  • Single supply vs. multiple supplies

Included in the annual subscription is David Sherman's monthly GST newsletter, GST& HST Case Notes, which summarizes the cases in each month's release and provides critical analysis on each case. The organization of Canada GST Cases ensures that nothing can be missed or slip through the cracks. Cases in the monthly releases to the looseleaf current volume are consolidated and also published in hardcover bound format. This serves to prolong their useful life as research tools indefinitely - on acid-free paper, of course. Canada GST Cases bound volumes are available on standing order or may be ordered separately.

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.