EY's Complete Guide to GST/HST, 2026 (34th) 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, 2026, and has been updated to reflect the latest changes to legislation and CRA policy, including Bill C-4 (SC 2026, c. 2), Making Life More Affordable for Canadians Act, Bill C-15 (SC 2026, c. 3), Budget 2025 Implementation Act, No. 1, and Bill C-30 (SC 2026, c. 22), Spring Economic Update 2026 Implementation Act and proposals in Bill C-31 (2026), Budget 2025 Implementation Act, No. 2, 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, 2026.