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A Practical Guide to the GST/HST

A Practical Guide to the GST/HST

Author: Sheila Wisner
Publisher: CCH Canada
ISBN: 9781554962341
Published In: January 2010
Format: Paperback
Jurisdiction: Canada ? Disclaimer:
Countri(es) stated herein are used as reference only

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Contents
Author

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The highly successful and popular A Practical Guide to the GST/HST has been extensively revised to reflect legislative and administrative changes since the last edition was published. Previous versions of this book were published as A Practical Guide to the GST (first to fourth editions were written by Natasha Menon, LL.B., LL.M.; fifth edition written by Ryan ULC)

This edition of A Practical Guide to the GST/HST continues with the hands-on approach and includes helpful tips, examples, reference charts and information regarding common areas of difficulty. This invaluable reference book provides practical guidance on many fundamental GST/HST issues.

Designed for non-commodity tax specialists, corporate tax preparers and general managers, this reference book is written in an easy-to-follow style and language.

Key Topics include:
- Advantages, disadvantages and requirements of GST/HST registration
- The obligations of a GST/HST registrant
- Special GST/HST collection rules
- Administrative relief, including the cancellations or waivers of interest and remission orders
- Objection and appeal procedures
- Imports and Exports
- “Place of supply” rules with accompanying reference charts
- Zero-rated and exempt supplies
- Application of GST/HST to employee benefits
New in this edition:
- Discussion of the many issues a company needs to consider when a province is harmonizing.
- The GST rules/ratios/prescribed rates, redrafted and adapted to a GST/HST regime across Canada.
- Revised material and references to reflect the most recent legislative updates and administrative materials provided by the Department of Finance and the Canada Revenue Agency.
1. Introduction
2. Registration/Preliminary Issues
3. Collection of GST/HST
4. Commercial Activity and Business
5. Input Tax Credits and Rebates
6. Zero-Rated and Exempt Supplies
7. Elections and Applications
8. Made in Canada/Place of Supply
9. Employee and Shareholder Expenses/Benefits
10. Real Property
11. Harmonization
12. Administration and Enforcement.
13. Assessments, Objections, and Appeals
Sheila Wisner, CA has been an advisor, writer and trainer since the implementation of GST. Along with being a regular attendee and frequent presenter at the CICA Commodity Tax Symposium, Sheila has been a tutorial leader at the CICA GST In-Depth Course. Sheila is on the editorial board of CCH’s monthly newsletter, the Canadian GST Monitor, and provides technical content to the Canadian Goods and Services Tax Reporter commentary, as well as the newWindow on GST/HST and CCH Smart Charts™. Sheila also advises clients across all industry sectors on GST/HST issues.