A Practical Guide to the GST/HST

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.