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New editions supplied twice per year on standing order subscription
Approx. 2000 pages
1 volume eBook

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Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2018, 38th Edition (ProView only)
By: David M. Sherman, B.A., LL.B., LL.M.
Availability: In Stock

A new edition of this product will be released within the next 60 days.

To order the new edition, please contact Carswell Customer Relations at 416-609-3800 (Toronto
& International Customers) / 1-800-387-5164 (Canadian & US Customers).

The complete, updated texts of the GST, HST, and non-GST portions of the Excise Tax Act and regulations

The primary information related to GST is all contained in this one handy, softcover volume. The complete, updated texts of the GST, HST, and non-GST portions of the Excise Tax Act and regulations, augmented by draft legislation, GST-related Remission Orders and Technical Notes are all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history, and much more. The book also features an updated Topical Index, comprising over 13,000 separate line entries with extensive references to all legislation, regulations, and Canada Revenue Agency publications.

All updates have been fully integrated into the book and expertly annotated by David Sherman.

What's new

  • Enacted Bill C-74 (the Budget Implementation Act, 2018, No. 1)
  • Proposed Bill C-59, amending the Excise Tax Act
  • Draft Amendments September 17, 2018, amending the Credit for Provincial Relief (HST) Regulations
  • Draft Amendments July 27, 2018, amending the Excise Tax Act
  • GST/HST Regulation P.C. 2018-716, Regulations Amending the Accounting for Imported Goods and Payment of Duties Regulations
  • Plus: recent GST/HST-related Comfort Letters and amendments to Remission Orders

 Available formats

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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.