Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Failure to be aware of the complexities of the GST and HST can result in lost recovery opportunities or large tax assessments. This course presents advanced GST/HST topics to enhance your knowledge about Canada’s value-added-tax. Concepts related to the application and the recovery of GST/HST will be discussed.
This course builds on the knowledge participants received during the GST/HST: Fundamentals seminar. It will provide participants with an overview of more important GST/HST concepts, definitions and identifies some important areas which are frequent sources of errors/assessments.
Participants will be exposed to various GST and HST topics and issues accompanied by relevant everyday examples. At the end of the day, attendees will have been exposed to numerous common GST/HST issues. This information will be extremely useful to CPAs, students and for those who work with the GST and HST on a daily basis. It is a great overview of topics to reaffirm your knowledge of the GST/HST and receive an update on new and trending issues.
Topics Include:
- Introduction
- Review of important concepts
- Collection issues
- Common recovery issues
- Agency
- Cross border issues
- Public sector bodies
- Introduction to financial services
- Status Indian transactions
- Audits, assessments and director liability
NOTE: This course description has been revised and reflects updates for 2024. If you have any questions, please contact pdevents@cpaontario.ca.
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Key Takeaways
By the end of this course, participants should be able to:
- Define and explain numerous terms and phrases used for GST/HST purposes.
- Explain the importance of understanding the characterization of a supply.
- Explain the correct recovery treatments for employees reimbursements and other cost recoveries.
- Identify numerous areas of exposure for the non-collection of tax.
- Describe common exposures related to taxable imports and exports.
Who Will Benefit
CPAs and students, practitioners to accountants in business/industry and other advisors who want to obtain a greater understanding of the federal sales tax system in Canada. It will also be beneficial to those who deal with the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) on a daily basis or those who would like a refresher and update of trending issues.
Prerequisite(s)
- GST/HST: Fundamentals
- Participants should have a good working knowledge of the basic GST and HST rules and years of experience in this area.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.