Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This introductory seminar provides a practical overview of key GST/HST concepts affecting both Charities and Non-Profit Organizations (NPOs). Participants will learn about taxable and exempt supplies, GST/HST registration requirements, input tax credits, rebates, and other core compliance considerations.
The session will examine GST/HST obligations and entitlements unique to each type of organization, highlighting important differences between the rules that apply to Charities and those that apply to NPOs. Whether you are new to GST/HST or looking to strengthen your understanding of the fundamentals, this seminar will help you better manage GST/HST responsibilities, maximize recoveries, and avoid common errors.
As an introductory session, this presentation lays the foundation for more detailed learning in subsequent presentations in the GST/HST series.
Questions We Will Explore
- Were you aware that there are GST/HST issues unique to Charities?
- Do you know which GST/HST rules apply differently to Charities than to Non-Profit Organizations?
- Did you know there are GST/HST issues unique to NPOs?
- Have you wondered whether you have claimed all eligible GST/HST rebates and credits?
- Would you like to learn how to avoid some of the most common GST/HST mistakes?
Topics Included
- GST/HST rules for Charities and NPOs
- Taxable vs. Exempt Supplies
- GST/HST Registration and Small Supplier Rules
- Input Tax Credits (ITCs)
- Public Service Bodies (PSB) Rebate
- GST/HST Obligations and Entitlements
- Common GST/HST Errors and How to Avoid Them
- Reference Materials and Resources
Key Takeaways
Upon completion of this course, learners will be able to:
- Recognize key GST/HST differences between Charities and Non-Profit Organizations.
- Determine when GST/HST applies and when it must be charged.
- Understand GST/HST registration requirements and small supplier rules.
- Apply Public Service Bodies' (PSB) Rebate rules.
- Understand the basic requirements for claiming Input Tax Credits (ITCs).
- Identify opportunities to maximize eligible GST/HST recoveries.
- Recognize and reduce common GST/HST mistakes.
Who Will Benefit
This seminar is designed for Charities and Non-Profit Organizations (NPOs), including those considering or awaiting Charitable status. It covers how GST/HST applies to these entities, whether registered or not, and offers guidance on maximizing recoveries and avoiding common compliance issues. The content is relevant to tax practitioners, directors, staff, and anyone involved in managing GST/HST for Charities or NPOs.
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.