New in this edition:
- Discussion of the GST/HST rate reduction, and revised material
throughout to reflect new rate
- Expanded section on voluntary disclosures and other
administration and enforcement issues
- Updates on the "standardized accounting" initiatives relating
to penalties, interest and other matters
- More coverage of e-commerce issues
- More coverage of e-commerce issues.
About the author: Natasha Menon, LL.B, LL.M is the editor
of CCH Canadian Limited's Goods & Services Tax Reporter and leads the
Commodity tax editorial team at CCH. She has practiced tax law with two Toronto
firms, with emphasis on income tax and GST litigation. Ms. Menon also has
experience in tax planning for corporations, individuals, and trusts and
estates (relating to income tax, GST and provincial taxes). |