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The Complete Guide to the Goods and Services Tax 2006 (14th Edition)

For accounting professionals and financial executives, The Complete Guide to the Goods and Services Tax helps you find everything you need to know about GST and HST, quickly and easily. Consolidated to June 30, 2006, it ensures you are current with the latest legislation and administrative policy. Comprehensive and thoroughly indexed and cross-referenced, this edition of Canada’s most popular GST reference source is a must-have for your library. The Complete Guide to the Goods and Services Tax offers unique features that make it easy to find the information you need. The Commentary and Analysis is written by a team of Ernst & Young specialists under the direction of Peter H. Wood, FCA.

New GST and HST issues continue to arise. Don't waste time or risk penalties by guessing at or hunting for answers. Make sure you have your copy of the most popular, authoritative guide available - and find the right answers fast.

Two volumes - complete and comprehensive:
  • Volume 1 - Commentary and Analysis (can be purchased separately or as part of complete set)
  • Volume 2 - Annotated Excise Tax Act, with Consolidated Explanatory Notes and a topical index (can be purchased separately or as part of complete set)

Volume 1 - Commentary and Analysis

The commentary and analysis has been updated to reflect legislative and regulatory amendments (including proposed amendments) up to June 30, 2006, including the new 6% GST rate. The GST-QST comparisons for each chapter have also been updated for recent changes in Quebec Sales Tax.
A special chapter is devoted to the Harmonized Sales Tax (HST), explaining the place-of-supply rules, tax-included pricing, transitional issues, and other operational aspects of the tax.

This volume also includes lists of all Canada Revenue Agency GST/HST publications issued to date.

Volume 2 - The Annotated Excise Tax Act (includes Consolidated Explanatory Notes)

Volume 2 provides an annotated version of the Excise Tax Act consolidated to June 30, 2006. It includes all changes to the GST/HST legislation, as well as all proposed draft GST/HST regulations released to date. This volume retains the best features of previous editions, such as:
  • history notes showing how the legislation read prior to enacted amendments, effective dates, and transitional rules
  • proposed amendments in pro forma style indicating where and how the legislation is intended to change
  • detailed annotations directing you to related official material following each GST section of the Act, including relevant case citations
  • a comprehensive topical index cross-referencing statutory provisions with logical subject headings
Also included in Volume 2 are Consolidated Explanatory Notes which comprise all of the Explanatory Notes released with major GST legislation — consolidated by section, in reverse chronological order.

DESCRIPTION
Editor Peter H. Wood, FCA, Ernst & Young LLP - Associate Editor: Irene J. David.
Publisher Canadian Institute of Chartered Accountants
Format Softcover
Year of release 2006
Pages for Volume 1 787 pages
ISBN or Catalogue No. 9630014
Price for volume 1 85.00$
To order Volume 1 Ajouter au panier
   
Pages for Volume 2 1248 pages
ISBN or Catalogue No. 9640014
Price for volume 2 75.00$
To order Volume 2 Ajouter au panier
   
Pages for volume 1 & 2 787 pages + 1248 pages
ISBN or Catalogue No. 9650014
Price for the complete set: Volumes 1 and 2 145.00$
To order the complete set: Volumes 1 and 2 Ajouter au panier
Bilingual No

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Les prix et la disponibilité peuvent être sujets au changement. Les frais d'expédition et les taxes sont en sus.
Dernière modification: 5 décembre 2006

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