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

Now Available On AnswerConnect!

Take advantage of the functionality and ease of online reading and keyword research. Browse the content with speed & simplicity! The legislation, case law and government documentation cited, including technical interpretations, are available at the tips of your fingers.

* No renewal fees, you keep the content.

** A subscription to a tax library is necessary to get access to the hyperlinks.

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.