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The Complete Guide to the Goods and Services Tax 2007 (15th Edition)

For accounting professionals and financial executives, The Complete Guide to the Goods and Services Tax helps you find everything you need to know about GST and HST, quickly and easily. Consolidated to June 30, 2007, Ernst & Young's Complete Guide to the Goods and Services Tax is written by a team of Ernst & Young tax professionals, under the direction of Peter Wood, FCA.

Since the GST was introduced in 1990, new legislation, regulations, and changes to administrative practice continue to impact the mechanics and application of the tax. The myriad amendments to the law and administrative practice have resulted in the GST becoming increasingly complex. It’s even more critical to be on top of this tax. That’s why every financial executive and professional advisor needs an easy-to-use, yet comprehensive, GST reference source.

Topically organized, comprehensive, and up-to-date, Ernst & Young's Complete Guide to the Goods and Services Tax provides clear, authoritative guidance and takes you through the revised tax rules — with extensive examples and cross-references to CRA memoranda, policy statements, guides, and forms.

Two volumes - complete and comprehensive:
  • Volume 1 - Commentary and Analysis (can be purchased separately or as part of complete set). See below for more details.
  • Volume 2 - Annotated Excise Tax Act, with Consolidated Explanatory Notes and a topical index (can be purchased separately or as part of complete set). See below for more details.
Edited by Peter H. Wood, FCA, Ernst & Young LLP. Associate Editor: Irene J. David.
Published by the Canadian Institute of Chartered Accountants, 2007.

Volume 1 - Commentary and Analysis

The commentary and analysis has been updated to reflect legislative and regulatory amendments (including proposed amendments) up to June 30, 2007.

Updated for 2007 budget changes:
  • increased annual filing and remittance thresholds
  • new tourist and convention rebate program
  • rules on exports on intangible personal property
Chapters include:
  • Administration and enforcement
  • Exempt supplies
  • Financial services
  • Harmonized sales tax
  • Imports and exports
  • Input tax credits
  • Non-profit sector
  • Real property
  • Rebates
  • Registration and collection
  • Returns and remittance
  • Special situations
  • Tax on supplies
  • Zero-rated supplies
This volume also includes lists of all Canada Revenue Agency GST/HST publications issued to date.
   
Catalogue No. 9630015
Price $95.00
Format Softcover
Pages 720
Language English only
  Add to Cart

Volume 2 - The Annotated Excise Tax Act (includes Consolidated Explanatory Notes)

Ernst & Young's Complete Guide to the Goods and Services Tax offers unique features that save you time and make it easier to find the information you need. Volume 2 contains:
  • Commentary: Updated to reflect legislative amendments and proposals to June 30, 2007
  • CRA Publications: Helpful lists of all GST/HST publications released by CRA, including forms, guides, memoranda, policy statements, and technical information bulletins
  • Excise Tax Act Annotations: Cross-references to material that is helpful in interpreting or applying the legislation: case law, CRA publications, CRA rulings, explanatory notes, forms, and legislative provisions
  • Explanatory Notes: Consolidated Department of Finance explanatory notes released with all GST/HST-related bills
  • GST-QST Comparison: Discusses key similarities and differences between the two taxes
  • Harmonized Sales Tax Chapter: Explains the place-of-supply rules, tax-included pricing, and other operational aspects of HST
  • Topical Indexes: More than 2,500 entries to commentary and the Excise Tax Act
Features:
  • The Excise Tax Act and Regulations are updated for all enacted and proposed legislation to June 30, 2007 – including the 2007 federal budget changes
  • History notes show how the legislation read prior to the amendments, effective dates, and transitional rules
  • Annotations to the Excise Tax Act cross-reference statutory provisions to relevant official materials – including case law and rulings Annotations for ALL sections of the Excise Tax Act (i.e., non-GST provisions as well)
  • Consolidated Department of Finance explanatory notes to all GST/HST-related bills
  • Updated topical index to the GST sections of the Excise Tax Act with a complete listing of defined GST terms
Catalogue No. 9640015
Price $85.00
Format Softcover
Pages 1310
Language English only
  Add to Cart

Complete Set: Volumes 1 and 2

Catalogue No. 9650015
Price $165.00
Format Softcover (2 volumes)
Pages 720 + 1310
Language English only
  Add to Cart
Price and availability subject to change. Shipping and applicable taxes extra.
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This page last modified: September 7, 2007

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