Author Description

The book covers the following topics: GST registration, the supplier's obligation to collect and remit GST, the supply of goods and services, the calculation of net tax liability, input tax credits, the value of a supply, timing rules, zero-rated supplies, exemptions from GST, collection and remittance of tax, tax rebates, tax returns, administration and enforcement of the tax and the transitional rules. It includes a table of both Canadian and foreign cases, a statutory cross-reference table and an index. Proposed amendments to the GST statute and regulations released before 1 July 1993 are also included.