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.
