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
AnalysisThe 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
|
|
