Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2011, 24th Edition

Description:

• 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 June 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

• Enactment of Bill C-3 (the first 2011 Budget bill), Supporting Vulnerable Seniors and Strengthening Canada's Economy Act – 2011 Budget related measures.
• New Regulation: British Columbia HST Regulations, SOR/2011-121 (P.C. 2011-614), effective June 9, 2011 and published in the Canada Gazette, Part II on June 22, 2011.
• Sherman's commentary on the B.C. HST Referendum Results announced on August 26, 2011 resulting in the repeal of the HST.