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Canadian gst?


hi, can anybody give me details as to where I can find books on canadian gst. i am a chartered accountant, i am badly in need of a book on canadian goods and service tax act as indian gst is based on canadian gst. pl help me.

You can order online services as well as books at both http://www.cch.ca/ and http://www.carswell.com. They aren't cheap but they are quite comprihensive.

Additionally, all of the major accounting firms in Canada came out with extensive publications on the GST when it was introduced in 1991. If you have any contacts with any of the big 4, you may be able to access some of these old publications.

As well the Canadian Institute of Chartered Accountants puts on an in-depth GST course. I don't know if they would considered selling some of the course materials but it would be worth contacting them (www.cica.ca).

Finally, the CRA is a good source of information and they have detailed information available on their website at http://www.cra-arc.gc.ca/menu-e.html

One word of caution - just because the Indian GST is based on the Canadian GST doesn't mean that Canadian reference materials will be of much assistance. While they may be similar conceptually, there are likely significant differences in the basic law. One would have to do an actual comparison of the Indian GST act and the Canadian Excise Tax Act to determine whether there was any real basis for using Canadian reference books as a basis for providing advice on Indian GST.

The Canadian system was based conceptually on the New Zealand GST system but I don't know of anyone that used any New Zealand GST reference materials in providing Canadian GST advice.

My advice would be to focus trying to understand the actual Indian GST legislation.

Try the Canada Revenue Agency website, there are lots of research guides available there.
www.cra-arc.gc.ca

Canadian GST is in the Excise Tax Act. You can look it up on the Department of Justice site at http://canada.justice.gc.ca/en/ or you can go to CRA's site at http://www.cra-arc.gc.ca and read the guides bulletins and memoranda. As for a book, I'd try CCH or Carswell. Both of those publishers have both electronic (searchable) information, and books, including the Excise Tax Act.

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