Value-Added Taxation in Canada: GST, HST, and QST, 5th Edition

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An in-depth analysis of the Goods and Services Tax (GST), its harmonized counterpart(HST)plus Quebec Sales Tax (QST) with emphasis on practical applications for private and publish sector taxpayers.

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Value-Added Taxation in Canada is an in-depth analysis of the Goods and Services Tax (GST), its harmonized counterpart (HST) currently applicable in Nova Scotia, New Brunswick, Newfoundland and Labrador, Ontario, and Prince Edward Island, and the Quebec Sales Tax (QST). The book combines discussion on the theoretical and practical questions posed by Canada's value-added taxes, with an emphasis on the implications for private and public sector taxpayers. The authors have integrated commentary on the impact of all three taxes (GST, HST, and QST) in each topical area. These taxes are referenced extensively throughout the book, providing insight into the legislation and administrative policy at both the federal and provincial level.

This fifth edition of this essential reference has been updated to reflect applicable legislation, regulations, government policies, and proposed amendments as of September 2015.

Table of Contents (Condensed)

  •  Introduction
  •  Registration
  •  Supply
  •  Place of supply
  •  Value of consideration
  •  When tax is payable
  •  Imports and interprovincial transfers
  •  Exempt supplies
  •  Zero-rated supplies
  •  Input tax credits and input tax refunds
  •  Rebates
  •  Organizational considerations
  •  Financial institutions
  •  Industry-specific issues
  •  Collection and remittance of tax
  •  Administration and enforcement
About the Author:

Ryan is an award-winning global tax services firm, with the largest indirect and property tax practices in North America and the seventh largest corporate tax practice in the United States. Since 1974, the firm's Canadian practice, headquartered in Toronto, Ontario, has supported multinational companies operating across Canada with a suite of provincial, federal, and international tax services. With its global headquarters in Dallas, Texas, Ryan provides a comprehensive range of tax advisory and consulting services on a multi-jurisdictional basis, including audit defence, tax recovery, credits and incentives, tax process improvement and automation, tax appeals, tax compliance, and strategic planning.

Ryan is a three-time recipient of the International Service Excellence Award from the Customer Service Institute of America (CSIA) for its commitment to world-class client service. Empowered by the dynamic myRyan work environment, which is widely recognized as the most innovative in the tax services industry, Ryan's multi-disciplinary team of more than 2,100 professionals and associates serves over 12,000 clients in more than 40 countries, including many of the world's most prominent Global 5000 companies. More information about Ryan can be found at

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