HST-The End

Product Type: Course Materials - Print

ISBN: 978-1-55258-817-8

Pages: 145

Price: $95.00

DescriptionMore DetailContributors

This book is essential for: practitioners of all experience levels; paralegals and support staff may also find this book of interest.

Current to: October 2012

Are you prepared for the end of the HST? Here is your update on the "new" PST, the effects it will have on real property issues and administrative policies, and the ensuing practice implications. Learn to identify and resolve tax issues that arise in transactions as simple as a residential conveyance and as complicated as a corporate reorganization. The papers will assist you in advising clients on HST issues and in ensuring your own practice complies with collection and remittance requirements.

Course Materials Coordinators
Rosemary J. Anderson, CA — Thorsteinssons LLP, Vancouver
Terry G. Barnett — Thorsteinssons LLP, Vancouver

CLEBC Program Lawyer
Teresa M. Sheward
tsheward@cle.bc.ca

CONTENTS

overview of the new Provincial Sales Tax: the mechanics of the PST, differences between the PST and the SST, expansion of the tax base—what's taxable now?
legal services and the Provincial Sales Tax: what is taxable?, who is taxable?, how does the tax apply?, exemptions, payment of the tax, disbursements, transitional issues
impact on real property and construction: application of the GST and PST to realty and construction, transitional rules for the re-imposition of GST/PST, BC transition on tax on new housing, BC transition rebate
corporate reorganizations: BC consumer taxation branch bullets

Role	Name
Course Materials Author	Noah M. Sarna
Course Materials Author	Mark Worrall, CPA, CA
Course Materials Author	Parveen B. Karsan
Course Materials Coordinator	Rosemary J. Anderson, CA
Course Materials Coordinator	Terry G. Barnett
Course Materials Author	Terry G. Barnett

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