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

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

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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