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)
CHAPTER 1 – INTRODUCTIONCHAPTER 2 – REGISTRATIONCHAPTER 3 – SUPPLYCHAPTER 4 – PLACE OF SUPPLYCHAPTER 5 – VALUE OF CONSIDERATIONCHAPTER 6 – WHEN TAX IS PAYABLECHAPTER 7 – IMPORTS AND INTERPROVINCIAL TRANSFERSCHAPTER 8 – EXEMPT SUPPLIESCHAPTER 9 – ZERO-RATED SUPPLIESCHAPTER 10 – INPUT TAX CREDITS AND INPUT TAX REFUNDSCHAPTER 11 – REBATESCHAPTER 12 – ORGANIZATIONAL CONSIDERATIONSCHAPTER 13 – FINANCIAL INSTITUTIONSCHAPTER 14 – INDUSTRY-SPECIFIC ISSUESCHAPTER 15 – COLLECTION AND REMITTANCE OF TAXCHAPTER 16 – ADMINISTRATION AND ENFORCEMENT
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