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 |  $1185.00
Annual Internet Subscription: Additional user licence (1 user) |  Item # 51270612 |  $415.00
Annual VPL Subscription: DVD (Folio Views) - Initial office license (3 users) |  Item # 31250612 |  $1335.00
Annual VPL Subscription: DVD (Folio Views) - Additional user license (1 user) |  Item # 31270612 |  $465.00
Supplementary DVD Subscription: (Folio Views)  |  Item # 61250612 |  $150.00
Annual VPL Subscription: Download (Folio Views) - Initial office licence (3 users) |  Item # 81250612 |  $1185.00
Annual VPL Subscription: Download (Folio Views) - Additional user license (1 user) |  Item # 81270612 |  $415.00

Prices may change without notice.

Purchase Now

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


Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.