EY's Complete Guide to GST/HST, 2025 (33rd) Edition (ONLINE)

Plain language commentary: Provides clear guidance with bold legislative headings for easy reference.

Extensive coverage: Covers topics such as input tax credits, exempt and zero-rated supplies, financial services, administration and enforcement, and more.

HST impact sections: Focuses on the HST rules in participating provinces, highlighting differences from GST and among HST provinces.

QST sections: Summarizes the QST rules in Quebec, highlighting harmonization measures and differences with the GST/HST.

Annotations and commentary: Expert annotations, notes, and commentary on cases and CRA administrative publications.

Current legislation and amendments: Reflects the latest legislative changes and CRA policy and includes significant legislative proposals and amendments with relevant dates.

VOLUME 1: Commentary and Analysis

Administration and enforcement

Duties on cannabis products

Exempt supplies

Financial services

Harmonized sales tax transitional rules

Imports and exports

Input tax credits

Non-profit and charity sector

Real property

Rebates

Registration and collection

Returns and remittance

Special situations

Tax on supplies

Zero-rated supplies

Topical index

VOLUME 2: The Annotated Excise Tax Act

Volume 2 is current to July 1, 2025, and has been updated to reflect the latest changes to legislation and CRA policy, including Bill C-78 (SC 2024, c. 32), Tax Break for All Canadians Act; all proposed amendments to the GST/HST legislation (including Bill C-4 (2025), Making Life More Affordable for Canadians Act), and all GST/HST regulation amendments released to date.

Includes:

• EY Purpose Notes, which provide a quick overview
  of key sections in both print and online formats
• Excise Tax Act
• GST/HST Regulations (including draft regulations)
• History notes (with effective dates and transitional rules)
• Consolidated explanatory notes to all GST/HST-related bills
• Annotations to case law, CRA rulings, forms, guides, memoranda, policy statements and more
• Index (includes list of defined GST/HST terms)

Access and formats: Available in print and online. Click here to purchase the print option.

Language: Publication is in English only.

Last updated: Consolidated to July 1, 2025.