Practitioner's Goods and Services Tax Annotated,
20th Edition 2009 is an indispensable handy reference for everyone dealing
with the GST or HST. It contains, in an easy-to-use format, all the GST/HST
legislation and regulations, including draft legislation and Technical Notes
set out in context in shaded boxes for quick reference.
Contents
include:
- Full text of the GST legislation (Parts VIII and IX of the
Excise Tax Act and Schedules V to X), including all draft amendments to May 9,
2008 and all Technical Notes since 1997 in context.
- Extensive annotations to Related Provisions, Definitions,
History, Regulations, Remission Orders, Forms, GST Memoranda, New Memoranda,
Technical Information Bulletins, Policy Statements, Info Sheets and Cases,
including annotations to draft legislation and regulations, all revised and
expanded by David Sherman.
- David Sherman’s concise Notes that explain and clarify
many of the provisions of the legislation.
- All GST/HST Regulations, including draft Regulations in
context with Department of Finance Technical Notes.
- GST-related Remission Orders (both general interest and for
specific taxpayers).
- Full text of the non-GST portions of the Excise Tax Act.
- Comprehensive, expertly compiled topical index, including
extensive references to GST Memoranda, New Memoranda, Bulletins, Policies, Info
Sheets and draft legislation.
Current to March 31, 2009, the 2009 edition has been updated
and expanded to include all developments since the last edition including:
- Enactment of Bill C-50 on June 18, 2008 (S.C. 2008, c. 28),
implementing the February 2008 federal Budget changes including amendments to
the self-supply rules, new rules for residential care facilities, amendments to
the health care exemptions and zero-rating of medical devices, and amendments
for real property leases for wind and solar power equipment
- Proposed legislation released with the federal Budget on
January 27, 2009, providing new GST rules for network sellers
- Amendments to section 295, regarding disclosure of Business
Numbers and other changes to the rules limiting disclosure of confidential
information, enacted on March 12, 2009 in Bill C-10 (S.C. 2009, c. 2)
- Amendments passed in 2008 to the Automobile Expense Benefit
(GST/HST) Regulations and the Selected Listed Financial Institutions
Attribution Method (GST/HST) Regulations
- Amendments passed to the First Nations Goods and Services Tax
Act
- New and amended GST-related remission orders, including the
2010 Olympic and Paralympic Winter Games Remission Order, the
Héma-Québec Remission Order and others
- Letter from Minister of Finance regarding GST imposed on B.C.
carbon tax
- Case annotations to over 200 new GST cases
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