Halsbury's Laws of Canada – Taxation (General) (2025 Reissue) / Technology and Internet (2025 Reissue)

ebook ∣ Volume 1

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TAXATION (GENERAL)

Tara L. Piurko, B.A. (Hons.), M.PL., LL.B. & Jesse White, B.A. (Hons.), J.D.

Taxation is a reality in almost every corner of our society and at every level of government, whether it be municipal taxes on real property, provincial taxes on commodities such as fuel and alcohol, or federal payroll deductions. Halsbury's Laws of Canada – Taxation (General) provides a clear and succinct overview of this intricate web of taxation statutes in Canada, other than GST and income tax, which are dealt with in separate Halsbury's titles.

Topics addressed in this title include:

  • Property assessment
  • Property and school taxes
  • Business taxes
  • Other taxes, levies and fees
  • Air travellers security charge
  • Payroll deductions
  • Commodity taxes
  • Corporation capital tax
  • Insurance premiums tax
  • Payroll tax
  • Pari-mutuel betting tax
  • Tourism tax

    TAXATION (GOODS AND SERVICES)

    Randy Schwartz, B.B.A., LL.B. & Simon Douville, B.A., LL.B., LL.M.

    This title discusses the legal framework that governs the taxation of goods and services in Canada, both federally and provincially. It addresses the federal Goods and Services Tax (GST), Harmonized Sales Tax (HST), Québec Sales Tax (QST), and other provincial sales taxes.

    Topics addressed in this essential reference include:

  • Administrative framework of goods and services taxation
  • Calculation of tax
  • Input tax credits
  • Becoming and ceasing to be a registrant
  • Electronic commerce
  • Tax on imported goods and services
  • Collection and remittance of tax
  • Rebates
  • Anti-avoidance rules
  • Offences, evidence and procedure
  • Rules governing the Harmonized Sales Tax
  • Québec Sales Tax
  • Retail Sales Tax in non-harmonized jurisdictions
  • Halsbury's Laws of Canada – Taxation (General) (2025 Reissue) / Technology and Internet (2025 Reissue)