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

Publisher: LexisNexis Canada
Format::  Book, 2
ISBN:: 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:

Special Features


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


Brian C. Pel, M.B.A., M.Sc. (Econ), LL.B. & Ron Maddock, LL.B.

Brian C. Pel, M.B.A., M.Sc. (Econ), LL.B., is a tax partner in the Toronto office of McCarthy Tétrault LLP. His practice is limited to non-income taxes and levies, including goods and services tax, harmonized sales tax, provincial sales tax, motive fuel taxes, carbon taxes, excise taxes, excise duty, tobacco tax and land transfer tax. Mr. Pel was founding member of the Editorial Board of the CCH Canadian GST and Commodity Cases reporter. He is also a co-author of the Customs and Excise title for Halsbury's Laws of Canada.

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 over 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 also served as a Manager within Carswell's tax and accounting group.

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