Excise Automated Reference Library (EARL): Key excise tax information at your fingertips

Subscribe to EARL, Canada’s premier GST/HST reference library. EARL includes the Excise Tax Act, GST/HST regulations, excise and related legislation, case law and CRA HQ rulings, bulletins, forms and guides.

Annual Internet Subscription: 3 users |  Item # 51250612 |  Members, $1395; Non-members, $1465
Annual Internet Subscription: Additional user licence (1 user) |  Item # 51270612 |  Members, $490; Non-members, $565

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EARL is a current and comprehensive Canadian GST/HST and excise library designed to meet the rigorous demands of today’s tax professional.

Available on Knotia.ca, DVD or as a download, EARL contains:

  • Annotations – instant access to materials cross-referenced by section of the Excise Tax Act
  • Case law – all GST decisions from the Supreme Court of Canada, the Federal Court and the Tax Court of Canada, with selected provincial court decisions relating to GST
  • Commentary – all CPA Canada Commodity Tax Symposium papers from 1991 to date; EY's Complete Guide to GST/HST; EY news, including tax alerts on important GST/HST matters, thought leadership and case commentaries
  • Consolidated explanatory notes – explanatory notes from the Department of Finance for enacted bills amending the Excise Tax Act, consolidated in section order
  • Forms, publications and rulings – budgets and reports; news releases; GST/HST and excise forms as released by the Canada Revenue Agency (CRA); materials relating to excise taxes and duties; current and historical publications; rulings
  • GST/HST and excise legislation – the Excise Tax Act (proposed and historical amendments); topical index to the Excise Tax Act with more than 3,000 entries; regulations and statutory instruments; bill/regulation status; historical Excise Tax Acts
  • Related legislation GST/HST regulations, excise legislation, related legislation, case law, and CRA HQ rulings, bulletins, forms and guides