Value-Added Taxation in Canada: GST, HST, and QST, 5th Edition
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.
- 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
- Organizational considerations
- Financial institutions
- Industry-specific issues
- Collection and remittance of tax
- Administration and enforcement
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