Complete coverage of developments concerning Canadian Goods and Services Tax (GST). Full coverage of legislation, proposed legislation, detailed commentary and analysis and all related government documents, including Policy Statements, GST/HST Memoranda, Technical Information Bulletins and Remission Orders.
Includes: Full text of cases decided under the Excise Tax Act by the Supreme Court of Canada, the Federal Court of Canada and the Tax Court of Canada ; Selected decisions of the Canadian International Trade Tribunal (CITT) ; Full text of selected provincial commodity tax decisions ; Commentary accompanied by extensive topical index and sectional finding list ; Government Documents linked to related legislation ; Complete text of all pending amendments to the Excise Tax Act and of accompanying explanatory notes ; Full text of the Excise Act, the Tax Court of Canada Act and the Federal Court Act, and other related statutes. Also includes the Canadian GST Monitor - a monthly newsletter on commodity tax practice.