Editor: 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)
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 Case Notes,
GST 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 and income tax assessments. He is a frequent speaker on income tax and GST 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 Case Notes et GST 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.