Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will develop a practical understanding of Canada’s federal sales tax system, including how GST/HST applies, where it applies, and how to recover it through compliant documentation and input tax credits. Participants will work through common scenarios involving registration, place‑of‑supply determinations, imports/exports, recovery rules, and frequent audit exposures to strengthen compliance and reduce risk.
Topics include:
- GST/HST basics and recent changes.
- Registration and collection requirements; who pays tax and when.
- Place‑of‑supply framework for GST and HST (goods, services, intangibles, real property).
- Import and export issues, self‑assessment touchpoints, and flow‑through provisions.
- General recovery rules: documentation, apportionment, ITC restrictions/limitations, and holdco rules.
- Employee reimbursements and allowances; payments to non‑employees; corporate card considerations.
- Net‑tax reporting: filing frequency, instalments, adjustments, rebates, and common errors.
- Compliance themes and practical audit‑readiness tips.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Schedule
- September 22, 2026, 1:00 p.m. - 5:00 p.m.
- September 24, 2026, 1:00 p.m. - 5:00 p.m.
Key Takeaways
By the end of this course, participants should be able to:
- Determine registration and collection requirements and identify who must charge or self‑assess GST/HST.
- Apply GST/HST place‑of‑supply rules to goods, services, intangibles, and real property to select the correct rate.
- Explain general recovery rules, documentation standards, and common ITC restrictions and limitations.
- Identify exposures and practical controls for special areas, including intercompany transactions, drop shipments, and employee reimbursements/allowances.
- Outline return‑filing mechanics, net‑tax calculation, and frequent filing mistakes to prevent reassessments.
Who Will Benefit
This course will benefit:
- CPAs, students, and advisors in public practice or industry who want a stronger grasp of GST/HST fundamentals.
- Professionals who deal with GST/HST daily or who want a refresher focused on current issues and common pitfalls.
Prerequisite(s)
- A solid understanding of accounting and bookkeeping principles.
- Familiarity with basic Canadian indirect tax concepts (helpful but not required).
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
If available, course materials can be accessed 2 business days prior to the course and should be downloaded in advance.
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.