Copyright Disclaimer What's New
Introduction to the Tax Risk Management Guide
About the Authors
Chapter 1 Deadlines and Penalties
Chapter 2 Tax Risk Questionnaire (discontinued) Chapter 3 Tax Service Responsibility
Chapter 4 Links to Important Concepts
Chapter 5 Dealing with the CRA
Chapter 6 Appeals to Tax Court
Chapter 7 Researching Tax Law
Chapter 8 Taxpayer Relief Provisions, Collections and Third-Party Liability
Chapter 9 Access to Information Act and Privacy Act
Chapter 10 Advance Tax Rulings and Technical Interpretations
Chapter 11 Tax Return Preparation and CRA Electronic Services
Chapter 12 Deceased Taxpayers
Chapter 13 Remission, Rectification and Rescission Orders
Chapter 14 Purchase and Sale of a Business
Chapter 15 GST/HST Issues (2018)
Introduction 15.1 What Is the GST and HST? 15.2 Types of Supplies 15.2.1 Taxable Supplies 15.2.2 Zero-Rated Supplies 15.2.3 Exempt Supplies 15.3 Application of Tax 15.3.1 Overview 15.3.1.1 GST place-of-supply rules Taxable supplies deemed to be made outside Canada Place-of-supply override rules – Taxable supplies deemed to be made outside Canada 15.3.1.2 HST place-of-supply rules 15.3.1.3 Related party transactions Within one legal entity Separate related legal entities 15.3.1.4 Commercial real property sales and purchases 15.4 Recovery of Tax 15.4.1 Overview 15.4.1.1 Documentation requirements 15.4.1.2 Allocation methods 15.4.1.3 Temporary recapture of input tax credits 15.5 Public Service Bodies (PSBs) 15.5.1 Overview 15.5.1.1 Registration 15.5.1.2 Filing recovery claims 15.5.1.3 Taxable versus exempt supplies 15.6 Changes to Voluntary Disclosure Program 15.6.1 Overview 15.6.2 Changes 15.6.3 Three Categories of Disclosure Practice Aids Practice Aid 15.1 Reference materials Excise Tax Act and Regulations Practice Aid 15.2 References by chapter Introduction 15.1 What is the GST and HST? 15.2 Types of Supplies 15.2.1 Taxable Supplies 15.2.2 Zero-Rated Supplies 15.2.3 Exempt Supplies 15.3 Application of Tax 15.3.1.1 GST Place-of-supply rules 15.3.1.2 HST place-of-supply rules 15.3.1.3 Related party transactions 15.3.1.4 Commercial real property sales and purchases 15.4 Recovery of Tax 15.4.1 Overview 15.4.1.1 Documentation requirements 15.4.1.2 Allocation methods 15.4.1.3 Temporary recapture of input tax credits 15.5 Public Service Bodies 15.5.1 Overview 15.5.1.1 Registration 15.5.1.2 Filing recovery claims 15.6 Changes to the Voluntary Disclosure Program Chapter 16 Estate Planning
Chapter 17 The Taxation of Trusts
Chapter 18 Taxation in the United States
Chapter 19 Section 85
Chapter 20 Share Attributes
Chapter 21 Other Areas of Risk
Chapter 22 Taxation of Non-Residents
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