Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will gain an in-depth understanding of the CRA’s latest version (October 2024) of the voluntary disclosure program (VDP) as it relates to GST/HST matters. The course covers the end-to-end considerations, planning and execution of a typical VDP submission, including weighing risks and benefits of a VDP submission, no-names discussions with CRA VDP officials, through to the final submission and payment(s) of the net tax owing.
Topics include:
- Key considerations and analysis of the benefits and risks of undertaking a VDP submission, including whether to include any related income tax or other tax programs administered by the CRA and the “no-names” discussions opportunity with CRA’s VDP officials.
- End-to-end process to making a VDP submission, including implementing systems, process or policy changes to ensure the GST/HST accounting or reporting error(s) do not re-occur.
- What comes after the submitted VDP submission and payment of the net tax owing for the disclosure period, including negotiating payment arrangements, managing the GST or HST re-invoicing process to customers in wash transactions and the recourses if the VDP submission is not accepted or partly accepted.
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:
- Describe the benefits and certain risks of rectifying the GST/HST compliance of their clients or own company.
- Gain insight into the process of making a VDP submission and managing the VDP process from end to end with the CRA.
- Ensure that the client or company’s policies, processes, etc., that contributed to the net tax error(s) are remedied so that similar future errors do not re-occur.
- Determine whether or not to include other matters relating to other tax programs (e.g., income tax matters) within a combined VDP submission.
- Managing the net tax payment process with CRA, including situations where the company’s customers are re-invoiced for historical GST/HST on taxable supplies.
Who Will Benefit
- Professionals who want a deeper understanding of GST/HST VDP process in order to be able to undertake a GST/HST voluntary disclosure with the CRA on behalf of their clients or own companies.
Prerequisite(s)
- Participants registering for this seminar should have the following prior knowledge:
- GST/HST: Fundamentals
- 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.