Product Details
Annual subscription looseleaf service
24 bi-weekly releases annually
20 Vols.LL., filed to date, incl. service for 1 year
3-Ring Binder

Can We Help?

If you need assistance, please call us at (416) 609-3800 (Toronto & international) / 1-800-387-5164 (toll free Canada & US).

We will be glad to assist you.

Canada GST Service
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock
The widely acclaimed, acknowledged leading reference work on Canada's Goods and Services Tax, with:
  • Full text of the GST portions of the Excise Tax Act, Schedules and Regulations, incorporating all amendments, fully annotated with related provisions, definitions, regulations and forms
  • Detailed analysis of each provision of the Act
  • Full text of Canada Revenue Agency Memoranda and Policies
  • Full text of pending amendments including proposed or draft legislation, with detailed commentary
  • Full text of related legislation such as the Excise Act and the Customs Act
  • David Sherman's bi-weekly newsletter, GST & HST Times, giving you the latest on "What's New in GST?"
  • Example fact situations illustrate how the GST works in practice
  • Canada Revenue Agency Policy Database, containing Policy Papers and Draft Policy Papers developed by the Canada Revenue Agency (CRA) for use by Agency auditors and assessors
  • Selected excerpts from the CRA's GST "Q & A" online database.
No other service even comes close to offering the range of features available to subscribers of Canada GST Service, including the following:
  • Comprehensiveness - All the relevant statutes, schedules, regulations, Department of Finance and CRA policies, Excise/GST News, information on provincial sales taxation, Forms and Guides.
  • In-depth analysis - Not simply a restatement of the section, but an essential tool for understanding alternative approaches that can make a real difference.
  • Ease of use - All the information - legislation, commentary, case law, policies - is carefully organized under each provision, allowing for complete, one-step research with no wasted time or effort.
  • Accessibility - The comprehensive index, expertly prepared and updated by the author, gives immediate direction to the answers for even the most obscure technical points.
  • Currency - 24 releases per year keep the entire service as current as possible in this constantly changing field.
  • Reliability - The credentials of the author, known as Canada's leading expert on GST, are a key ingredient of the Service's stature among the tax community across Canada. Trust is everything - and our reputation is on the line with every release.
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.