: David M. Sherman, B.A., LL.B., LL.M.
The primary information related to GST is all contained in this one handy, softcover volume – the complete, authoritatively updated texts of the GST, HST and non-GST portions of the Excise Tax Act
and Regulations, augmented by draft legislation, GST-related Remission Orders and Technical Notes – all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history and much more. The book also features a Topical Index
, newly updated, comprising over 13,000 separate line entries with extensive references to all legislation, regulations and Canada Revenue Agency publications.
This edition includes:
- 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)