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

Includes expert and authoritative commentary by David Sherman through his GST & HST Times and GST & HST Case Notes newsletters

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

GST Partner is your exclusive source for section-by-section annotations of the legislation and regulations, including well-known tax authority David Sherman's analysis of each provision. This highly-regarded feature provides insight into the intended meaning of the provision, explains how the provision operates in conjunction with other sections, discusses the relevant case law in detail, suggests creative interpretations and planning tips, highlights pending amendments, and more. GST Partner contains:

  • Full text of the legislation and regulations
  • Section-by-section annotations including detailed commentary
  • Full text of Department of Finance news releases and Canada Revenue Agency GST Memoranda, Technical Information Bulletins and Policy Statements
  • All GST forms (in pdf and MS Word formats)
  • Full text of pending amendments, including proposed or draft legislation
  • Full and complete history of past amendments to the Excise Tax Act
  • Full text of related legislation, including the non-GST portions of the Excise Tax Act Canada GST Cases, including the full text of all court and tribunal cases decided under or relating to the GST, with David Sherman's detailed editorial comment on each case
  • Contents of Carswell's complete Canada GST Service
  • Expert and authoritative commentary by David Sherman through his GST & HST Times and GST & HST Case Notes newsletters
  • Expert commentary and opinion from the Tax Executives Institute, the C.D. Howe Institute, and the tax professionals we collectively call The Tax Practitioner's Forum

(1 knowledge worker) Detailed licensing information and multiple-site pricing available by calling Customer Relations at 1-800-387-5164 or 416-609-3800. Also available on Taxnet Pro™

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.