Halsbury's Laws of Canada - Taxation (Goods and Services)

Description

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$135* per volume (ISBN: 9780433454946) OR purchase individual volumes at $280 each.

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*Per volume with commitment to purchase the entire 77-volume set.

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This title discusses the legal framework that governs the taxation of goods and services in Canada, both federally and provincially. This volume covers the federal Goods and Services Tax, Harmonized Sales Tax, Quebec Sales Tax, and other provincial sales taxes. Topics covered in this essential reference include:

• Administrative framework of goods and services taxation
• Calculation of tax
• Input tax credits
• Becoming and ceasing to be a registrant
• Imported goods and services
• Collection and remittance of tax
• Rebates
• Anti-avoidance rules
• Rules governing the Harmonized Sales Tax
• Quebec Sales Tax
• Retail Sales Tax in non-harmonized jurisdictions

Special Features

• Enhanced Contents
  • A general table of contents to the level of chapter headings
  • A detailed table of contents to the level of clause headings
  • Detailed sectional contents set out within the commentary for each chapter and section
• References and abbreviations - an alphabetical listing of special references and abbreviations used in the volume, with an explanation of their meaning
• Selected secondary sources - setting out selected texts, articles, and other secondary sources pertaining to the subject that the reader may find to be relevant and helpful
• Glossary of definitions - identifying words and phrases defined in personal property security legislation, and providing the text of the definition in each jurisdiction for easy reference. A valuable quick reference in a field marked by a wide variety of statutes promulgated across many jurisdictions.

Plus:

• Table of cases
• Table of statutes and statutory instruments
• List of related titles
• Index

Table of Contents

I. Introduction

II. Constitutional Framework

1. General
2. Direct versus indirect taxation
3. Limits on provincial powers of taxation
4. Interpretation of taxing statutes

III. Commodity and Sales Taxation

IV. Goods and Services Tax (GST)

1. Basic Concepts
2. Imposition of Tax
3. Timing of the GST
4. Input Tax Credits
5. Special Cases
6. Capital Property
7. Tax on Importation of Goods
8. Tax on Imported Taxable Supplies
9. Collection and Remittance of Tax
10. Rebates
11. 11. Special Cases
12. Anti-Avoidance
13. Administration and Enforcement
14. Assessments, Objections and Appeals
15. Collection
16. Offences
17. Evidence and Procedure
18. Transitional Provisions
19. General Interpretation Rules

V. Harmonized Sales Tax

1. Basic Concepts
2. Residence
3. Liability for Tax
4. Place of Supply
5. Rebates
6. Tax on Property and Services Brought Into a Participating Province
7. Transitional Rules
8. Anti-Avoidance
9. Recapture of Specified Provincial Tax Credits

VI. Québec Sales Tax

1. Overview
2. Differences Between GST/HST and Quebec Sales Tax

VII. Retail Sales Tax

1. Overview
2. Basic Rules
3. Timing of Tax
4. Calculation of Tax
5. Deductions and Reductions
6. Motor Vehicles
7. Exemptions
8. Refunds and Rebates
9. Administration and Enforcement
10. General Anti-Avoidance
11. Harmonized Sales Tax Provinces

Author/Contributor

Ron Maddock, LL.B.

Ron Maddock, LL.B., received his LL.B from Osgoode Hall Law School in 1977 and was admitted to the Law Society of Upper Canada in 1979. Following two years in private practice, Mr. Maddock has been in the legal and tax professional publishing industry for nearly 30 years, including 25 years at CCH Canadian Limited where he reached the level of Director responsible for content technology. While at CCH, Mr. Maddock was the Editor of Dominion Tax Cases (DTC) for 5 years. Now a freelance Consultant to the professional publishing industry, Mr. Maddock has also served as a Manager within Carswell’s tax and accounting group.

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