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2017 GST Memoranda, Bulletins, Policies & Info Sheets, 24th Edition
By: David M. Sherman, B.A., LL.B., LL.M.
ISBN/ISSN/Product Number: 978-0-7798-7817-8
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: Annual volume supplied on standing order subscription
Number of Pages: Approximately 30200 pages
Number of Volumes: 1 volume bound
Binding: softcover
Publication Date: 2017-06-16
Publisher: Carswell
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$199.00
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Description

An indispensable resource for the time-conscious tax professional, this work contains the complete text of all GST Memoranda, GST/HST New Memoranda, Technical Information Bulletins, Policy Statements and more

GST Memoranda, Bulletins Policies & Info Sheets, 24th Edition provides the complete text of all GST Memoranda, GST/HST New Memoranda Series, Technical Information Bulletins, Policy Statements and Info Sheets (including draft documents) released by the Canada Revenue Agency (CRA) with respect to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). The Work includes extensive annotations, editorial comments and footnotes to assist the reader in understanding and cross-referencing the information contained in the CRA documents. Insightful annotations and comprehensive cross-referencing of government documents make this an indispensable resource for the time-conscious tax professional. Updated annually with all essential GST administrative documents to ensure compliance, this work comes complete with useful finding tools such as a sectional look-up table and an exhaustive topical index.

 

What's New

  •  8 new GST/HST Information Sheets, with complete application details of the HST increases in New Brunswick, PEI, and Newfoundland and Labrador
  •  9 new or revised GST/HST New Memoranda, including New Memo 16.5, containing details of the CRA’s Voluntary Disclosures Program
  • 11 new GST/HST Notices, explaining issues dealing with housing, medical procedures, the rules on whether two corporations are “closely related”, and the HST increases in New Brunswick, PEI and Newfoundland and Labrador
  • 1 revised Policy Statement
  • 1 new and 1 revised Technical Information Bulletin, on the application of the GST/HST to the practices of Naturopathic Doctors and Acupuncturists
  • All the above added/updated, with editorial comments added by David Sherman

 

About the Author
David Sherman, LL.B., LL.M., is a Toronto lawyer specializing in both income tax and GST. His tax publications are numerous and include many Carswell titles such as the Practitioner's Income Tax Act, Canada GST Service, Practitioner's Goods and Services Tax Annotated, GST & HST Case Notes, GST & HST Times, GST Memoranda Bulletins & Policies, and The Lawyer's Guide to Income Tax and GST/HST. Mr. Sherman's client work consists primarily of tax dispute resolution with the Canada Revenue Agency to overturn GST & HST and income tax assessments. He is a frequent speaker on income tax and GST/HST matters, and has lectured for the Canadian Tax Foundation and the Ontario Bar Association. He was on the executive of the Taxation Law Section of the Ontario Bar Association from 1994 to 2007.

Me Sherman est un avocat de Toronto spécialisé en matière d'impôt sur le revenu et de TPS. Il est l'auteur de nombreuses publications fiscales et il compte à son actif plusieurs ouvrages publiés par Carswell, dont le Practitioner's Income Tax Act et sa version française, La Loi du Praticien – Loi de l'impôt sur le revenue, le Canada GST Service, le Practitioner's Goods and Services Tax Annotated, les bulletins GST & HST Case Notes et GST & HST Times, le GST Memoranda, Bulletins & Policies et le Lawyer's Guide to Income Tax and GST/HST. Les activités de consultant de Me Sherman consistent essentiellement à résoudre des litiges fiscaux avec l'Agence de revenu du Canada lors de la contestation d'avis de cotisations en matière de TPS et d'impôt sur le revenu. Il agit souvent à titre de conférencier au sujet de la TPS et de l'impôt sur le revenu et il a donné des conférences auprès de l'Association canadienne d'études fiscales et de l'Association du Barreau de l'Ontario. De 1994 à 2007, il a également fait partie des dirigeants de la section du droit fiscal de l'Association du Barreau de l'Ontario.

CPD