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.
- 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
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