Consolidated to July 15, 2023.
Publication is in English only. / Cette publication n’est offerte qu’en anglais.
- Each chapter includes an HST Impact section, which focuses on the HST rules in the HST participating provinces and discusses where the rules follow the GST and where they differ (including differences among the HST provinces).
- Updated to reflect the latest changes to legislation and CRA policy, including Bill C-32 (SC 2022, c. 19), Fall Economic Statement Implementation Act, 2022, Bill C-47 (SC 2023, c. 26), Budget Implementation Act, 2023, No. 1, and proposed amendments to the GST/HST legislation released in legislative proposals of August 9, 2022, and all GST/HST regulation amendments released to date.
VOLUME 1: Commentary and Analysis
Written in plain language and organized by topic, the guide provides clear, authoritative guidance and extensive examples on GST/HST legislation and administrative practice with bold legislative headings for easy reference. The guide features HST impact sections discussing the rules in the harmonized provinces and where they differ from GST (and each other). QST-GST comparisons are also featured.
- Administration and enforcement
- Duties on cannabis products
- Exempt supplies
- Financial services
- Harmonized sales tax transitional rules
- Imports and exports
- Input tax credits
- Non-profit and charity sector
- Real property
- Rebates
- Registration and collection
- Returns and remittance
- Special situations
- Tax on supplies
- Zero-rated supplies
- Topical index
VOLUME 2: The Annotated Excise Tax Act
Updated to reflect the latest changes to legislation and CRA policy, including Bill C-32 (SC 2022, c. 19), Fall Economic Statement Implementation Act, 2022, Bill C-47 (SC 2023, c. 26), Budget Implementation Act, 2023, No. 1, and proposed amendments to the GST/HST legislation released in legislative proposals of August 9, 2022, and all GST/HST regulation amendments released to date.
- EY Purpose Notes, which provide a quick overview of key sections in both print and online formats
- Excise Tax Act
- GST/HST Regulations
- History notes (with effective dates, transitional rules, and editorial notes where needed)
- Annotations to case law, CRA rulings, forms, guides, memoranda, policy statements, and more
- Consolidated explanatory notes to all bills (where available)
- Index (includes list of defined GST/HST terms)
Finding tax information has never been smarter, faster, or easier.
Book weight (approx.), volume 1: 1471 grams
Book weight (approx.), volume 2: 1622 grams
Store entry last updated: August 2023
ISBN: 978-1-5254-0442-9 (vol. 1) / 978-1-5254-0443-6 (vol. 2)
Publication Date: October 2023
Number of Pages: 1,948 (vol. 1) / 1,618 (vol. 2)
