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Halsbury's Laws of Canada – Taxation (Goods and Services) (2015 Reissue)

This title 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.
Publication Language: English
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ISBN/ISSN: 9780433485308

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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

Featured authors

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. 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