Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will gain an understanding of the most common GST/HST audit exposure issues and areas and how to mitigate them before an audit commences.
Topics include:
- ITC eligibility and documentation,
- meals and entertainment,
- taxable benefits,
- non‑employee reimbursements,
- non‑collection and rate errors,
- related‑party transactions (including nil‑consideration elections),
- real property transaction reporting obligations (including self‑assessments),
- place‑of‑supply issues,
- and selected special topics (e.g., foreign currency, forfeited deposits, deferred price adjustments).
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Key Takeaways
By the end of this course, participants should be able to:
- Identify and reduce common audit exposures,
- including ITC documentation,
- meals and entertainment limits,
- taxable benefits,
- reimbursements,
- non-collection of tax,
- related party supplies,
- real property transactions,
- place of supply errors, and selected currency and pricing issues.
Who Will Benefit
- Professionals who want a deeper understanding of GST/HST audit issues that are commonly reassessed by CRA auditors during an audit.
Prerequisite(s)
- Participants registering for this seminar should have the following prior knowledge:
- GST/HST: Fundamentals and GST/HST: CRA Audit Fundamentals course, and
- A strong working knowledge of GST/HST rules.
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)
Gregory M. Sawatsky, MAcc, CPA, CA graduated from Brock University’s Co-Op Program with an Honours Bachelor of Accounting degree in 2000, receiving three awards for academic achievement. Greg passed the 2000 National Uniform Final CA examinations, ranking 6th in Ontario and received his CA designation in 2001. Greg completed his Master of Accountancy degree with a specialization in Taxation in December 2001. Greg was appointed manager in 2002 and was admitted to partnership in 2007. He has completed the CICA In-Depth Tax course and the CICA In-Depth GST course.