The purpose of Value-Added Taxation in Canada: GST, HST, and QST is to provide practitioners and taxpayers with a complete, easy reference guide to the application of the Goods and Services Tax.
The purpose of Value-Added Taxation in Canada: GST, HST, and QST is to provide practitioners and taxpayers with a complete, easy reference guide to the application of the Goods and Services Tax.
These taxes are extensively referenced in both the text and the footnotes, providing insight into the legislation and administrative policy at both the federal and provincial levels. The format is designed to accommodate the harmonization of other jurisdictions in Canada — and it has served the book well over the past two decades.
The text reflects the law, regulations, government policy, and proposed amendments up to July 1, 2021, with a few exceptions related to changes pending prior to printing. It was written and edited by the tax professionals at Ryan, under the direction of Jim Day.
The latest edition of Value-Added Taxation in Canada: GST, HST, and QST includes:
Commentary on the new GST/HST and QST registration requirements for certain e-commerce suppliers;
Information on the elimination of the QST input tax refund restrictions for large businesses and the HST recapture of input tax credit requirements in Ontario and Prince Edward Island;
Updates on new and expanded zero-rating and exemption provisions, including those related to health care;
Details on available rebates, including point-of-sale rebates for the provincial component of the HST payable in each participating province;
Discussion on the recently expanded rules for drop-shipments and holding corporations;
Expanded commentary on the specialized rules for financial institutions, including the latest rules applicable to investment limited partnerships and pension plans structured using master trusts;
Updated information on administration and enforcement, including voluntary disclosure programs and administrative relief provided during the COVID-19 pandemic;
Current GST/HST and QST rates and factors; and
References to relevant legislation, administrative policy, government publications and recent jurisprudence in each chapter, including budget proposals and draft legislation released as of July 1, 2021.
Robert W. Jamison, CPA, PH.D., is Professor Emeritus of Accounting at Indiana University, Purdue University, Indianapolis (IUPUI). He received his PhD from the University of Texas at Austin, his MBA from Portland State University, and his BA from DePauw University. His principal area of specialization is S Corporations. He is the sole author of S Corporation Taxation, published annually by Wolters Kluwer. His professional experience has included employment with Ohio University, University of Illinois, San Diego State University, Portland State University, Ernst & Young, and other national and local CPA firms. His last full-time position in public accounting was as a senior manager in Ernst & Young's Washington National Tax practice.
His articles have appeared in Practical Tax Strategies, Journal of Passthrough Entities, The Tax Adviser, Journal of S Corporation Taxation, The Journal of Accountancy, and various other publications. Professor Jamison has taught many professional education programs for national and local accounting firms and has developed material used in their continuing education programs. He has been a lecturer in AICPA programs and has been the author of several AICPA tax courses. He is a chapter author in the Van-Griner Taxation Series of textbooks. He is a regular contributor to Land Grant University Tax Education Foundation, Inc. National Income Tax Workbook and has contributed to Federal Tax Workshop. He is a frequent speaker at the Indiana Tax Institute, as well as at tax conferences sponsored by other states' CPA societies. He presents advanced and update S Corporation seminars for various states' CPA societies and to other professional organizations.
