Federal Publications logo FEDERAL
PUBLICATIONS
INC.
Navigation Bar Checkout View Cart Contact Us Canadian Maps and Charts Books on Canada Home

Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2012, 26th Edition
May 7, 2013: The 2013 27th Edition is in preparation and is expected to be released in June (price TBA). If you'd like to be notified when the new edition is available to order, please contact us. We no longer have stock of last year's Fall 2012 Edition.
     
Format Softcover
Catalogue No. 978-0-7798-5209-3
Pages Approximately 2000
Language English only
Price $131.00
  Not available for purchase at this time; 2013 27th Edition forthcoming

Edited by David M. Sherman, LL.B., LL.M.
Published by Carswell, 2012.

This is an biannual publication. The 2012 26th edition was released November 2012. The 2013 27th edition is expected to be released June 2013.

Description:
Description of last year's Fall 2012 26th Edition:

Practitioner's Goods and Services Tax Annotated, with Harmonized Sales Tax 2012, 26th Edition 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:
  • Harmonized Sales Tax (HST) regulations for Ontario and British Columbia since July 1, 2010, and new place-of-supply regulations that apply throughout Canada since May 1, 2010
  • Financial institution draft legislation and regulations
  • Nova Scotia HST rate increase and transitional regulations
  • Full text of the GST/HST legislation (Parts VIII and IX of the Excise Tax Act and Schedules V to X), including all draft amendments and all Technical Notes since 1997 in context
  • Extensive annotations to Related Provisions, Definitions, Cases, History, Regulations and Remission Orders, as well as CRA Audit Manual, Forms, Memoranda, Technical Information Bulletins, Policy Statements, Info Sheets, Notices and Topical Research Papers, 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
Highlights of the new edition include:
  • Bill C-38, Jobs, Growth and Long-term Prosperity Act, was enacted as S.C. 2012, c. 19.
    • It amends the Excise Tax Act, Non-Taxable Imported Goods (GST/HST) Regulations, Value of Imported Goods (GST/HST) Regulations
  • Richard Eaglestone Remission Order (June 19, 2012)
Practitioner's Goods and Services Tax Annotated, with Harmonized Sales Tax is published twice a year, usually in June and December.

  
Price and availability subject to change. Shipping and applicable taxes extra.
Questions about this product? Please e-mail us.
This page last modified: May 7, 2013
Taxation Law main page
What's New · Home · Search · Books on Canada · Canadian Maps and Charts · Ordering · Contact Us
©Federal Publications Inc., 1998 - 2013
425 University Avenue, Ste. 401, Toronto, Ontario, Canada M5G 1T6
Phone: (416) 860-1611 or toll-free 1-888-433-3782 · E-mail: info@fedpubs.com