Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Building on foundational GST/HST concepts, this seminar focuses on the tax treatment of common revenue sources, registration and collection requirements, and the unique rules governing Input Tax Credits (ITCs) for each type of entity.
Participants will explore how GST/HST applies differently to charities and NPOs, identify when GST/HST must be charged and collected, and examine practical scenarios involving revenues that may be taxable, exempt, or outside the scope of GST/HST. The seminar will also review key ITC concepts, including eligibility, allocation methods, operating expenses, capital property considerations, and common compliance issues.
Topics Covered
- GST/HST application to treatment of common revenue streams
- Admissions
- Fundraising activities
- Recreation programs
- Memberships
- And more
- Real property considerations
- Input Tax Credits (ITCs)
- Eligibility rules
- Operating expenses
- Allocation
- Capital property considerations
- Time limits
Key Takeaways
Upon completion of this seminar, participants will be able to:
- Differentiate the GST/HST rules that apply to charities and NPOs.
- Determine when GST/HST must be charged and collected on common sources of revenue.
- Assess the GST/HST application to certain supplies including admissions, fundraising activities, memberships, recreation programs, and real property transactions.
- Evaluate ITC eligibility and apply the appropriate rules for charities and NPOs.
- Understand ITC allocation obligations
- Understand key net tax calculation considerations.
- Identify common GST/HST compliance errors and implement strategies to reduce risk.
Who Will Benefit
This seminar is designed for both Charities and Non-Profit Organizations (NPOs) and is intended for tax practitioners, directors, staff, and others responsible for GST/HST matters. It will cover registration requirements, basic ITC rules for operating and capital expenses, and methods for calculating net tax. Attendees will gain practical insights into maximizing recoveries and avoiding common GST/HST compliance errors.
How to Access the Course
This course is delivered as a live webinar. To receive verifiable CPD hours, you must attend the session live. We recommend joining at least 5 minutes before the scheduled start time. For the best interactive experience, please use a computer equipped with a camera and microphone.
A reminder email with the Zoom link and course details will be sent two business days before the session. If you do not receive it, please check your spam or junk folder.
The same information, including any available materials, will also be posted in advance on our Blackboard LMS.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Michael Monk has been with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with numerous complex GST/HST issues and has created & facilitated hundreds of GST/HST Presentations, on topics across multiple sectors and industries. Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ - GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 9 years. Michael was a Team Leader and Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA - GST/HST Facilitator spanning over a 10+ year period creating, reviewing, and facilitating many of CRA’s Internal GST/HST Legislation and Audit Courses to hundreds of CRA staff. He brings decades of experience from the perspectives of both Audit, in Compliance Programs, and from Legislative Interpretation, from GST/HST Rulings. Michael has served as Speaker at many Conferences, preparing and delivering GST/HST Presentations nationally for a variety of industry associations and practitioners.