Value-Added Taxation in Canada: GST, HST, and QST, 6th Edition

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The purpose of Value-Added Taxation in Canada: GST, HST, and QST is to provide practitioners and taxpayers with a complete, easy reference guide to the application of the Goods and Services Tax, its harmonized counterpart currently applicable in Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, and Prince Edward Island, and the Quebec Sales Tax.

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These taxes are extensively referenced in both the text and the footnotes, providing insight into the legislation and administrative policy at both the federal and provincial levels. The format is designed to accommodate the harmonization of other jurisdictions in Canada — and it has served the book well over the past two decades.

The text reflects the law, regulations, government policy, and proposed amendments up to July 1, 2021, with a few exceptions related to changes pending prior to printing. It was written and edited by the tax professionals at Ryan, under the direction of Jim Day.


The latest edition of Value-Added Taxation in Canada: GST, HST, and QST includes:

·       Commentary on the new GST/HST and QST registration requirements for certain e-commerce suppliers;

·       Information on the elimination of the QST input tax refund restrictions for large businesses and the HST recapture of input tax credit requirements in Ontario and Prince Edward Island;

·       Updates on new and expanded zero-rating and exemption provisions, including those related to health care;

·       Details on available rebates, including point-of-sale rebates for the provincial component of the HST payable in each participating province;

·       Discussion on the recently expanded rules for drop-shipments and holding corporations;

·       Expanded commentary on the specialized rules for financial institutions, including the latest rules applicable to investment limited partnerships and pension plans structured using master trusts;

·       Updated information on administration and enforcement, including voluntary disclosure programs and administrative relief provided during the COVID-19 pandemic;

·       Current GST/HST and QST rates and factors; and

·       References to relevant legislation, administrative policy, government publications and recent jurisprudence in each chapter, including budget proposals and draft legislation released as of July 1, 2021.


About the Author

Ryan, an award-winning global tax services and software provider, is the largest Firm in the world dedicated exclusively to business taxes. The Firm provides an integrated suite of federal, provincial, and international tax services on a multijurisdictional basis, including tax recovery, consulting, advocacy, compliance, and technology services. Ryan is a nine-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 multidisciplinary team of more than 3,000 professionals and associates serves over 18,000 clients in more than 60 countries, including many of the world’s most prominent Global 5000 companies. More information about Ryan can be found at “Ryan” and “Firm” refer to the global organizational network and may refer to one or more of the member firms of Ryan International, each of which is a separate legal entity.


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