The Practitioner’s Goods and Services Tax Annotated, 18th Edition

• Full text of the GST legislation (Parts VIII and IX of the Excise Tax Act and Schedules V to X), including all draft amendments to August 20, 2007, and all Technical Notes since 1997 in context.
• Extensive annotations to Related Provisions, Definitions, History, Regulations, Remission Orders, Forms, GST Memoranda, New Memoranda, Technical Information Bulletins, Policy Statements, Info Sheets and Cases, including annotations to draft legislation and regulations, all revised and expanded by David Sherman.
• New since the 17th edition: cross-references to parallel Income Tax Act provisions, and annotations to the relevant Information Circulars.
• 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.