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Halsbury's Laws of Canada – Taxation (General) (2020 Reissue) / Taxation (Goods and Services) (2020 Reissue)

Taxation (General) provides a clear and succinct overview of this intricate web of taxation statutes in Canada, other than GST and income tax, which are dealt with in separate Halsbury’s titles. Taxation (Goods and Services) discusses the legal framework that governs the taxation of goods and services in Canada, both federally and provincially covering the federal Goods and Services Tax, Harmonized Sales Tax, Quebec Sales Tax, and other provincial sales taxes. Formerly published as two separate volumes: Taxation (General) / Technology and Internet and Taxation (Goods and Services).
by Tara L. Piurko (Author) , Wendy Brousseau (Author)
Publisher: LexisNexis Canada
Publication Language: English
Book
$335.00
Quantity

Hardcover | 1,510 pages

In Stock
Published: August 24, 2020
ISBN/ISSN: 9780433505785
Publisher: LexisNexis Canada

Product description

Begin updating your law library today!

$148* per volume (ISBN: 9780433454946) OR purchase individual volumes at $335 each.

For more information or to place an order please contact us.

*Per volume with commitment to purchase the entire 72-volume set.

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TAXATION (GENERAL)
Tara Piurko, B.A. (Hons.)

In almost every corner of our society, taxation is inescapable. A broad legal framework for tax law is evident in every level of government, whether it be municipal taxes on real property, provincial taxes on commodities such as fuel and alcohol, or federal payroll deductions.

Halsbury's Taxation (General) (2020 Reissue) provides a clear and succinct overview of this intricate web of taxation statutes in Canada, other than GST and income tax, which are dealt with in separate Halsbury's titles. Topics covered in this title include:

  • Property assessment
  • Property and school taxes
  • Business taxes
  • Other taxes, levies and fees
  • Air travellers security charge
  • Payroll deductions
  • Commodity taxes
  • Corporation capital tax
  • Insurance premiums
  • Payroll tax
  • Pari-mutuel betting
  • Tourism


TAXATION (GOODS AND SERVICES)
Wendy Brousseau, B.A. (Hons.), LL.B.

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, Québec 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
  • Québec Sales Tax
  • Retail Sales Tax in non-harmonized jurisdictions
 

Featured Authors

Tara L. Piurko
Wendy Brousseau

Tara L. Piurko

Tara L. Piurko, B.A. (Hons.), M.PL., LL.B., is a partner in the Commercial Real Estate Group at Miller Thomson LLP. Her main areas of expertise include real property assessment and taxation, land development and municipal law. In addition to development approvals, she regularly represents property owners with respect to real property assessment and taxation, payments in lieu of taxes, property tax recharges and rent determination matters. She has appeared before the Ontario Assessment Review Board, the Payments in Lieu of Taxes (PILT) Disputes Advisory Panel, the Local Planning Appeal Tribunal and the Toronto Local Appeal Body, as well as committees of adjustment and council on various property assessment and taxation, municipal and land development matters.

View all books by Tara L. Piurko (1)

Wendy Brousseau

Wendy Brousseau, B.A. (Hons.), LL.B., is a partner in McCarthy Tétrault LLP’s Tax Group in Toronto. Her practice includes all aspects of commodity taxes, from providing advice on commercial transactions to representing clients in disputes. She advises clients on the commodity tax implications of new business ventures, domestic and cross-border transactions and corporate reorganizations. She has assisted clients with audits and verifications, and by making representations to tax authorities. She has litigated commodity tax issues before the Tax Court of Canada, the Federal Court, the Federal Court of Appeal, the Canadian International Trade Tribunal and the Ontario Superior Court of Justice. She frequently addresses professional and business conferences and has written for various tax publications, including Tax Litigation, Tax Notes International, the CTF Conference Report, and GST and Commodity Tax News, and is a member of the Editorial Board of the Sales Tax, Customs & Trade Journal. Wendy is a member of the Canadian Tax Foundation and the Secretary of the National Commodity Tax, Customs and Trade Section of the Canadian Bar Association. She was called to the Ontario Bar in 2001.

View all books by Wendy Brousseau (1)

Table of contents

TAXATION (GENERAL)
 I. Municipal Taxation, Levies and Fees
 II. Miscellaneous Federal Taxes and Payroll Deductions
 III. Miscellaneous Provincial Statutes
 
 TAXATION (GOODS AND SERVICES)
 I. Introduction 
 II. Commodity and Sales Taxation
 

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