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Excise Automated Reference Library (EARL)

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(aussi disponible en français)

Excise Automated Reference Library (EARL) - This product is available in the following media types: Internet CollectionCanada’s premier GST/HST reference library includes the Excise Tax Act, GST/HST regulations, excise legislation, related legislation, case law, and CRA HQ rulings, bulletins, forms, and guides. Commentary includes EY’s Complete Guide to GST/HST, CPA Canada Commodity Tax Symposium papers from 1991 to date, as well as Commodity Tax News and TaxMatters@EY newsletters. Annotations link to all Excise Tax Act provisions, providing easy access to cross-referenced materials. Available as part of Tax Suite Premium package (substantial savings).

A subscription to Excise Automated Reference Library (EARL) includes access to the following title(s):

ItemItem no.PriceQuantity
Internet CollectionAnnual Internet Subscription   
Initial Office License (3 users)
Additional User License (1 user)
add to cart   
Prices may change without notice. User license policies

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EARL contains:


Instant access to cross-referenced materials, by section of the Excise Tax Act. Annotations include case law; commentary; CRA forms, publications, and rulings; Finance explanatory notes; and legislation (including Customs Act and federal Income Tax Act related provisions).

Case law

All GST decisions from the Supreme Court of Canada, the federal courts, and Tax Court of Canada, with selected provincial court decisions relating to GST.


  • CPA Canada Commodity Tax Symposium papers — All CPA Canada Commodity Tax Symposium papers from 1991 to date. Presentations provide coverage on: relevant insights and advice on risk management related to indirect tax issues; discussion and debate about policy direction; the most important sales tax issues confronting the community; and annual updates on the most important GST, HST and PST cases.
  • EY's Complete Guide to GST/HST — Written by EY indirect tax professionals in a nontechnical style with extensive cross-references to official materials and examples. Each chapter contains GST-QST comparison. Complete coverage of the HST. Topically organized and searchable by section.
  • EY news — Tax alerts on important GST/HST matters. Includes news, thought leadership, and case commentaries.
  • EY Tax Alerts — Tax alerts on important tax matters.

Consolidated explanatory notes

Explanatory notes from the Department of Finance for enacted bills amending the Excise Tax Act are consolidated in section order.

Forms, publications, and rulings

  • Budgets and reports — Annual federal budget materials and reports issued by the Auditor General, CRA, and Finance.
  • News releases — Finance technical amendments (including notices of ways and means motions) and miscellaneous news releases; CRA backgrounders, news releases, statements, tax alerts, and tax tips; CRA notices relating to the Excise Act, Excise Act, 2001, excise taxes and special levies, and GST/HST.
  • Forms — All GST/HST and excise forms, as released by CRA.
  • Excise taxes and duties — All materials relating to excise duties, excise taxes, and special levies (includes circulars, legislation, memoranda, policy statements, and rulings).
  • Publications — All current and historical guides and pamphlets, Excise and GST/HST News, info sheets, memoranda, policy statements, prescribed rates of interest, and technical information bulletins.
  • Rulings — CRA headquarters letters issued in response to requests for information on the tax treatment of certain goods and services.

GST/HST and Excise legislation

  • Excise Tax Act — Includes all proposed and historical amendments. Complete text of Excise Tax Act, R.S., 1985, c. E-15, consolidated to date, with linked sections and defined terms.
  • Index — Topical index to the Excise Tax Act with more than 3,000 entries.
  • Regulations and statutory instruments — Full text of all regulations and statutory instruments, including all changes since 1991. Regulations contain applicable regulatory impact analysis statements (RIAS).
  • Bill/regulation status — Status (first reading, second reading, etc.) of all outstanding federal public GST/HST and excise tax bills originating from the House of Commons or Senate, including draft tax legislation and notices of ways and means motions (updated real-time on
  • Historical Excise Tax Acts — Contains previously published editions of EY’s Annotated Excise Tax Act in PDF format, along with a description indicating consolidation date.

Related legislation

  • Air Travellers Security Charge Act
  • Bankruptcy and Insolvency Act
  • Canada Revenue Agency Act
  • Canadian International Trade Tribunal Act
  • Companies’ Creditors Arrangement Act
  • Constitution Acts 1867 to 1982
  • Cree-Naskapi (of Quebec) Act
  • Excise Act
  • Excise Act, 2001
  • Federal Courts Act
  • Federal-Provincial Fiscal Arrangements Act
  • Financial Administration Act
  • First Nations Goods and Services Tax Act
  • Interpretation Act
  • Softwood Lumber Products Export Charge Act, 2006
  • Statutory Instruments Act
  • Supreme Court Act
  • Tax Court of Canada Act
  • Visiting Forces Act

Store entry rev. April 2015

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