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Practitioner's Goods and
Services Tax Annotated, with Harmonized Sales Tax, 23rd Edition
2011 |
| Practitioner's Goods and Services Tax Annotated,
with Harmonized Sales Tax, 23rd Edition 2011 is an indispensable handy
reference for everyone dealing with the GST or HST. It contains, in an
easy-to-use format, all the GST/HST legislation and regulations, including
draft legislation and Technical Notes set out in context in shaded boxes for
quick reference. |
Contents include:
- Harmonized Sales Tax (HST) regulations for Ontario
and British Columbia since July 1, 2010, and new place-of-supply regulations
that apply throughout Canada since May 1, 2010
- Financial institution draft legislation and
regulations of January 28, 2011, and March 2011 Budget changes
- Nova Scotia HST rate increase and transitional
regulations
- Full text of the GST/HST legislation (Parts VIII
and IX of the Excise Tax Act and Schedules V to X), including all draft
amendments to May 13, 2011, and all Technical Notes since 1997 in context
- Extensive annotations to Related Provisions,
Definitions, Cases, History, Regulations and Remission Orders, as well as CRA
Audit Manual, Forms, Memoranda, Technical Information Bulletins, Policy
Statements, Info Sheets, Notices and Topical Research Papers, including
annotations to draft legislation and regulations, all revised and expanded by
David Sherman
- David Sherman's concise Notes that explain and
clarify many of the provisions of the legislation
- All GST/HST Regulations, including draft
Regulations in context with Department of Finance Technical Notes
- GST-related Remission Orders (both general interest
and for specific taxpayers)
- Full text of the non-GST portions of the Excise Tax
Act
- Comprehensive, expertly compiled Topical Index,
including extensive references to GST Memoranda, New Memoranda, Bulletins,
Policies, Info Sheets and draft legislation
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What's new in the 23rd edition:
- Bill C-47 enacted, Sustaining Canada's Economic
Recovery Act 2010 Budget related measures
- January 28, 2011 Draft Legislation and
Regulations
- 2011 Budget Draft Legislation - Notice of Ways and
Means Motion amending the Excise Tax Act (defeated)
- New Regulations
- Credit for Provincial Relief (HST)
Regulations
- Security Interest (GST/HST) Regulations
- Regulations Amending Various GST/HST Regulations,
No. 2
- Other amended regulations
Practitioner's Goods and Services Tax Annotated,
with Harmonized Sales Tax is published twice a year, usually in June and
December. |
| DESCRIPTION |
| Author |
David Sherman |
| Publisher |
Carswell |
| Year of release |
2011 |
| Format |
Softcover |
| Pages |
Approximately 2000 pages |
| Catalogue No. |
978-0-7798-3661-1 |
| Price |
127.00$ |
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| Bilingual |
No |
| Available in French |
Yes: La
loi du Praticien - TPS-TVQ |
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3A7 Téléphone: (514) 954-1633 · Ligne sans frais:
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