Paperback, Thomson Reuters
The primary information related to the GST is all contained in this one handy volume. The complete, updated texts of the GST, HST, and non-GST portions of the Excise Tax Act and regulations, augmented by draft legislation, GST-related remission orders, and technical notes, are all cross-referenced with detailed annotations to related provisions, definitions, case annotations summarizing each case's relevance, memoranda, technical information bulletins, policy papers, forms, history, and much more.
Practitioner's Goods and Services Tax Annotated with Harmonized Sales Tax 2025, 52nd Edition also features an updated topical index, comprising over 13,000 separate line entries with extensive references to all legislation, regulations, and Canada Revenue Agency publications.
What’s New
Integrating the following new legislation and announced administrative changes, fully annotated and with their technical notes, to the Excise Tax Act and GST/HST Regulations:
- Bill C-4 (Second Reading June 12, 2025), the Making Life More Affordable for Canadians Act, amending the Excise Tax Act, the New Harmonized Value-added Tax System Regulations, No. 2, and the Nova Scotia HST Regulations, 2010.
- Bill C-49 (S.C. 2024, c. 20), An Act to amend the Canada-Newfoundland and Labrador Atlantic Accord Implementation Act and the Canada-Nova Scotia Offshore Petroleum Resources Accord Implementation Act, amending the Excise Tax Act. Now fully proclaimed.
- August 15, 2025 Draft Legislation Amending the Excise Tax Act and the Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations.
- Includes measures from Notices of Ways and Means; news releases from PMO, CRA and Finance; Federal budget documents and supplementary information; Consultation papers and Economic statements.