A Practical Guide to the GST/HST is a hands-on reference with helpful tips, real-life examples, and expert guidance to solve common areas of difficulty.
The 8th edition of A Practical Guide to the GST/HST has been updated to illustrate the current state of the GST/HST in Canada, including the numerous rate changes that occurred since the last edition as well as new exemptions and changes to the tax base. This edition also includes an outline of the Quebec Sales Tax ("QST"), including its relationship with GST/HST and related concerns for taxpayers carrying on business from or within Quebec.
Recognizing that the GST/HST regime now authorizes varying rates, exemptions, and rebates on a province-specific basis, the book is structured to highlight these provincial differences to facilitate compliance across jurisdictions. Common issues that arise out of topics such as assessments and objections procedures, exempt vs zero-rated supplies, and input tax credits are addressed with easy-to-follow explanations and practical examples.
The book also reflects the consequences of the latest jurisprudential trends impacting sales tax application and compliance. Designed for non-commodity tax specialists and corporate tax specialists, this reference guide is an invaluable tool for all who must comply with this increasingly complicated framework.
Key topics include:
New in this edition:
About the Authors:
Table of Contents: