Ontario Retail Sales Tax with Commentary

FEDERAL
PUBLICATIONS
INC.

Ontario Retail Sales Tax with Commentary, 28th Edition


	Format	Softcover
	Catalogue No.	854B
	Pages	1014
	Language	English only
	Price	$108.55

Prepared by Ryan & Company.
Published by CCH Canadian Ltd., 2007.

Description:

Now in its 28th edition, the Ontario Retail Sales Tax with Commentary delivers comprehensive content, straight-ahead references, interpretations and answers – all built on the expertise of CCH Canadian and Ryan.

Ontario Retail Sales Tax with Commentary consolidates the full text of the Ontario Retail Sales Tax Act and Regulations and includes current Retail Sales Tax Guides, Information Bulletins, Legislation Bulletins, and Information Notices. The expert commentary, by the firm of Ryan, reflects the most recent changes, including changes announced in the 2007 Ontario Budget. The content is current to July 31, 2007.

Topics covered include specific applications of Ontario sales tax, exemptions, refunds, vendor responsibilities, audits, assessments, and appeals. Also includes the full text of the Ontario Retail Sales Tax Act, amended to the date of publication, as well as Regulations under the Act, and relevant secondary documents such as bulletins, guides, pointers, and interpretation letters. This edition also includes new quick reference charts.

New features to this edition include:

Quick reference charts, including an overview of taxable and exempt goods and services; and
FAQs, frequently asked questions, and answers highlighted throughout the commentary.

Significant content changes from the previous 2004 edition include:

the application of sales tax to computer software and related services;
the rules pertaining to purchase exemption certificates;
the rules pertaining to related party transactions;
consequential to the change in the GST rate;
to various exemptions and rebates; and
2005, 2006, and 2007 Ontario Budget changes.

Table of Contents:

Forward
Summary of Amendments
Quick Reference Charts
Ontario Retail Sales Tax Commentary
Retail Sales Tax Act
Regulation 1012 – Definitions, Exemptions and Rebates
Regulation 1013 – General
Regulation 10/03 – Rebate for Energy-Efficient Appliances
Retail Sales Tax Information Notices
Retail Sales Tax Guides
Small Business Pointers and Small Business Guide
Retail Sales Tax Interpretation Letters
Ministry of Revenue Tax Offices
Topical Index

The legislation cited is current to July 31, 2007.

Price and availability subject to change. Shipping and applicable taxes extra.
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This page last modified: September 18, 2007

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