Even when I somewhat agree with the TaxCCH.CA - Complete English Tax & Accounting Product Listing - English
A Complete Listing of All CCH English Tax & Accounting Products.

• GST and E-Commerce: Planning and Risk Management
  

  If you're doing business online, or advising someone who does, you need this book!

  Your business is e-volving at a rapid pace and the tax implications are often overwhelming. It's complex, and you know you need to stay connected, but how? CCH is once again providing you with leading edge solutions and is proud to bring you the first authoritative reference book of it's kind: GST and E-Commerce: Planning and Risk Management.

  You'll find volumes of basic and detailed information in one convenient, targeted source. GST and E-Commerce: Planning and Risk Management will connect you with relevant, critical information about GST/HST in Canada.

  Who is this book for?

  • companies which sell or distribute products or services through the Internet
  • companies which purchase or consume products or services which are supplied through the Internet
  • companies which promote or advertise through the Internet
  • companies which do anything remotely by electronic means (including remote hosting, data backup, transmission, remote access to software or servers, remote security, remote file sharing)

  Get connected, be protected

  This book delivers the following:

  • comprehensive discussion of the manner in which the GST applies to e-commerce activities of every nature
  • detailed review of CRA e-commerce rulings and formal administrative policies issued in the past 5 years
  • discussion of CRA policy imperatives and the manner in which these imperatives impact on the taxation of e-commerce
  • identification of e-commerce trends, limitations, anomalous results and outstanding issues to be resolved
  • focus on threshold and other contentious issues including jurisdictional issues
  • discussion of carrying on business and permanent establishment tests in the e-commerce environment
  • discussion of audit patterns and leading exposure issues
  • exploration of planning opportunities for resident and non-resident businesses

  Each topic includes a review of the current legislation and of Canada Revenue Agency rulings and other documents.

  Table of Chapters:

  • Chapter 1 - Overview of The Book and Evolution of E-Commerce GST Rules
  • Chapter 2 - Overview of the GST
  • Chapter 3 - Characterization of Supply
  • Chapter 4 - Single Versus Multiple Supplies
  • Chapter 5 - Place of Supply
  • Chapter 6 - Zero-Rating
  • Chapter 7 - GST Registration and the Non-Resident Override
  • Chapter 8 - Permanent Establishment Issues
  • Chapter 9 - Carrying on Business in Canada
  • Chapter 10 - Agency
  • Chapter 11 - Introduction to the Rulings Chapters
  • Chapter 12 - Advertising Services
  • Chapter 13 - Third Party Sales of Goods
  • Chapter 14- Software and Software Related Offerings