Excise Automated Reference Library (EARL)

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EARL contains:

Interactive interpretations (iBox)

Annotated GST/HST and excise legislation links you to case law, CRA HQ rulings, Finance consolidated explanatory notes, current and archived GST/HST and excise publications, and fillable forms (connect easily with our iBox ).

Case law

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

Commentary

• 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 non-technical style with extensive cross-references to official materials and examples. Each chapter contains a GST-QST comparison. Complete coverage of the HST. Topically organized and searchable by section.
• EY Case Commentary — Detailed analysis of high-profile tax cases by EY tax professionals.
• EY News — Includes news and tax alerts on important GST/HST matters.
• Commodity Tax News — News and analysis on GST/HST, provincial sales tax, and customs and trade issues.
• EY International Indirect Tax Alerts — Tax alerts on important international indirect tax matters.
• EY Ruling Commentary — Provides a summary and analysis of recent rulings of interest and includes links to (and from) the ruling being discussed.

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.
• Excise taxes and duties — All materials relating to excise duties, excise taxes, and special levies (includes circulars, legislation, memoranda, policy statements, and rulings).
• Forms — All GST/HST and excise forms, as released by CRA.
• 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 and interpretations — CRA headquarters letters issued in response to requests for information on how the GST/HST applies to specific goods and services or transactions.

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. Includes all proposed and historical amendments.
• 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 knotia.ca).
• 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

• Access to Information Act
• 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
• Privacy Act
• Softwood Lumber Products Export Charge Act, 2006
• Statutory Instruments Act
• Supreme Court Act
• Tax Court of Canada Act
• Visiting Forces Act

Store entry last updated: July 2019