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ÉditeurThomson Reuters
Date de parutionNovembre 2023
ISBN9781668712993
Nombre de pages1922
Formatpapier
Reliuresouple
Code de produit

336.284.37

Practitioner’s Goods and Services Tax Annotated with Harmonized Sales Tax 2023, 48th Edition


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*** Nouvelle édition à venir en juin 2024 ***

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Description

The primary information related to the GST is all contained in this one handy 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.

What’s New

The new edition includes the following updates, integrated into the Excise Tax Act and GST/HST Regulations:

  • Bill C-47, the Budget Implementation Act, 2023, No. 1 (Royal Assent on June 22, 2023 as S.C. 2023, c. 26). Amending the Excise Tax Act, the Electronic Filing and Provision of Information (GST/HST) Regulations, and the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations
  • Bill C-56, An Act to amend the Excise Tax Act and the Competition Act (First Reading September 21, 2023). Also known as the Affordable Housing and Groceries Act (GST Rebate on new rental housing). Amending the Excise Tax Act
  • August 4, 2023 Draft Legislation: Amending the Excise Tax Act, the Financial Services and Financial Institutions (GST/HST) Regulations, the Amalgamations and Windings-Up Continuation (GST/HST) Regulations, and the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.
  • P.C. 2023-738 (SOR/2023-161): Regulations Amending Various GST/HST Regulations, No. 12, Canada Gazette Part II, August 2, 2023). Amending the Federal Book Rebate (GST/HST) Regulations, the Public Service Body Rebate (GST/HST) Regulations, the Streamlined Accounting (GST/HST) Regulations, the New Harmonized Value-added Tax System Regulations, and the New Harmonized Value-added Tax System Regulations, No. 2.
  • Bill C-41, An Act to amend the Criminal Code… (Royal Assent on June 20, 2023 as S.C. 2023, c. 14). Amending the Excise Tax Act
  • Bill C-49, An Act to amend the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act and the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act (First Reading May 30, 2023). Amending the Excise Tax Act

Updated: all government Covid measures and administrative changes

Auteur

David Sherman, LL.B., LL.M., is a Toronto lawyer specializing in both income tax and GST. His tax publications are numerous and include many Carswell titles such as the Practitioner’s Income Tax Act, Canada GST Service, Practitioner’s Goods and Services Tax Annotated, GST & HST Case Notes, GST & HST Times, GST Memoranda Bulletins & Policies, and The Lawyer’s Guide to Income Tax and GST/HST. Mr. Sherman’s client work consists primarily of tax dispute resolution with the Canada Revenue Agency to overturn GST & HST and income tax assessments. He is a frequent speaker on income tax and GST/HST matters, and has lectured for the Canadian Tax Foundation and the Ontario Bar Association. He was on the executive of the Taxation Law Section of the Ontario Bar Association from 1994 to 2007.Me Sherman est un avocat de Toronto spécialisé en matière d’impôt sur le revenu et de TPS. Il est l’auteur de nombreuses publications fiscales et il compte à son actif plusieurs ouvrages publiés par Carswell, dont le Practitioner’s.

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