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Practitioner's Goods and
Services Tax Annotated, with Harmonized Sales Tax 2012, 26th
Edition |
| Practitioner's Goods and Services Tax Annotated,
with Harmonized Sales Tax 2013, 26th Edition 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. |
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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
- 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 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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Highlights of the new edition include:
- Bill C-38, Jobs, Growth and Long-term Prosperity
Act, was enacted as S.C. 2012, c. 19.
- It amends the Excise Tax Act, Non-Taxable Imported
Goods (GST/HST) Regulations, Value of Imported Goods (GST/HST) Regulations
- Richard Eaglestone Remission Order (June 19, 2012)
Practitioner's Goods and Services Tax Annotated,
with Harmonized Sales Tax is published twice a year, usually in June and
December.
This is an biannual publication. The 26th 2012 edition was
released December 2012. |
| DESCRIPTION |
| Author |
David M. Sherman |
| Publisher |
Carswell |
| Year of release |
2012 |
| Format |
Softcover |
| Pages |
Approximately 1970 pages |
| Catalogue No. |
978-0-7798-5209-3 |
| Price |
131.00$ |
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| Bilingual |
No |
| Available in French |
Yes: La loi du Praticien -
TPS-TVQ |
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©Publications Gouvernementales
2000-2013
615 Boul. René-Lévesque O, Bureau 520,
Montréal, Québec, Canada H3B 1P5
Téléphone:
(514) 954-1633 · Ligne sans frais: 1-888-834-1633 · Courriel:
infos@pubgouv.com |
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