Product Details
0-459-57364-0
Annual subscription looseleaf service
12 volumes looseleaf
3-Ring Binder
1990-12-01
Carswell

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Canada GST Service Commentary
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock
$1,527.00
Description
The heart of the Canada GST Service is the in-depth analysis under each legislative provision. More specifically, for each provision of Parts VIII and IX of the Excise Tax Act, David Sherman's commentary: Takes you step-by-step through the conditions necessary for the provision to apply:
  • Clarifies the meaning of the provision
  • Points out errors in the Department of Finance Technical Notes
  • Identifies ambiguities or possible assessment or enforcement problems in the provision
  • Discusses in detail the relevant case law (whether from GST, FST, income tax or other sources) as it interprets or applies the provision
  • Suggests creative interpretations of the provision and offers planning tips
  • Reproduces portions of other relevant legislation (e.g. Portions of the Income Tax Act)
  • Reproduces relevant portions of the Regulations
  • Reproduces relevant portions of the Canada Revenue Agency’s GST Memoranda, Technical Information Bulletins and Policy Papers that interpret the provision
  • Refers to associated Canada Revenue Agency Policy Papers
  • Discusses and analyzes pending amendmen
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.