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The Complete Guide to the Goods and Services Tax 2009, 17th Edition

Ernst & Young

Volume 1 - Commentary and Analysis
  Format Softcover
Catalogue No. 9630017
Pages 742
Language English only
Price $95.00
  Add to Cart
Volume 2 - The Annotated Excise Tax Act (includes Consolidated Explanatory Notes)
  Format Softcover
Catalogue No. 9640017
Pages 1392
Language English only
Price $85.00
  Add to Cart
Complete Set: Volumes 1 and 2
  Format Softcover (2 volumes)
Catalogue No. 9650017
Pages 742 + 1392
Language English only
Price $165.00
  Add to Cart

Edited by Peter H. Wood, FCA, Ernst & Young LLP. Associate Editor: Irene J. David.
Published by the Canadian Institute of Chartered Accountants, 2009.

These are annual publications. The 2009 editions were released October 2009.

Description:

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, 2009, 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.

Volume 1 - Commentary and Analysis

The commentary and analysis has been updated to reflect legislative and regulatory amendments to June 30, 2009 (including proposed amendments).

Updated for 2009 including:
  • the latest legislation and CRA policy
  • the passage of Bill C-10 (which reduces the paper burden on businesses)
  • proposed amendments released on January 27, 2009
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.


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, 2009, including Bill C-10 (which reduces the paper burden on businesses) and the 2009 budget (which simplifies GST/HST for the direct-selling industry).
  • 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, 2009 – including the 2009 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
 
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This page last modified: October 8, 2009

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