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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).
Publication Language: English
Book
$315.00
Quantity

Hardcover | 1,510 pages

In Stock
Published:
ISBN/ISSN: 9780433505785

Product description

Begin updating your law library today!

$135* per volume (ISBN: 9780433454946) OR purchase individual volumes at $315 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
 

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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