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Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2011, 23rd Edition

Format Softcover
Catalogue No. 978-0-7798-3661-1
Pages Approximately 2000
Language English only
Price $127.00
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Edited by David M. Sherman, LL.B., LL.M.
Published by Carswell, 2011.

This is an biannual publication. The 23rd 2011 edition was released June 2011. The 24th 2011 edition is expected to be released in December 2011. The 22nd 2010 edition was released December 2010.


Practitioner's Goods and Services Tax Annotated, with Harmonized Sales Tax 2011, 23rd 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 of January 28, 2011, and March 2011 Budget changes
  • 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 to May 13, 2011, 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
What's new in the 23rd edition:
  • Bill C-47 enacted, Sustaining Canada's Economic Recovery Act – 2010 Budget related measures
  • January 28, 2011 Draft Legislation and Regulations
  • 2011 Budget Draft Legislation - Notice of Ways and Means Motion amending the Excise Tax Act (defeated)
    • New Regulations
    • Credit for Provincial Relief (HST) Regulations
    • Security Interest (GST/HST) Regulations
  • Regulations Amending Various GST/HST Regulations, No. 2
  • Other amended regulations
Practitioner's Goods and Services Tax Annotated, with Harmonized Sales Tax is published twice a year, usually in June and December.

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This page last modified: October 12, 2011

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