Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Participants will deepen their understanding of advanced GST/HST concepts that commonly drive assessments and missed recoveries, with a practical focus on characterization, collection, recovery, and cross‑border issues. Participants will work through targeted scenarios (e.g., employee reimbursements/allowances, imports/exports, agency, public sector bodies, financial services touchpoints) to strengthen compliance and reduce risk.
Topics include:
- Review of key concepts and supply characterization.
- Collection issues and frequent exposures (e.g., commercial real property, drop shipments, intercompany charges).
- Common recovery issues: documentation, apportionment, and typical ITC pitfalls.
- Agency considerations and practical indicators.
- Cross‑border issues: import and export mechanics for goods, services, and intangibles.
- Public sector bodies and introductory financial‑services considerations.
- Status Indian transactions (high‑level).
- Audits, assessments, and director liability: patterns, prevention, and response.
NOTE: This course description has been revised and reflects updates for 2026. If you have any questions, please contact pdevents@cpaontario.ca.
Schedule
- September 28, 2026, 1:00 p.m. - 5:00 p.m.
- September 29, 2026, 1:00 p.m. - 5:00 p.m.
Key Takeaways
By the end of this course, participants should be able to:
- Define and apply specialized GST/HST terminology and supply characterization to real‑world fact patterns.
- Identify collection exposures (e.g., intercompany transactions, drop shipments, commercial real property) and implement practical controls.
- Determine correct recovery treatments for employee reimbursements/allowances and other cost‑recovery flows, including documentation expectations.
- Outline GST/HST implications for cross‑border transactions (imports/exports of goods, services, and intangibles) and mitigate common risks.
- Recognize special‑sector touchpoints (public sector bodies, financial services, status Indian transactions) and address audit and director‑liability themes.
Who Will Benefit
This course will benefit:
- CPAs, students, and advisors in public practice or industry who already work with GST/HST and want deeper, issue‑focused coverage.
- Professionals who deal with GST/HST daily and want practical methods to spot and remediate high‑risk areas.
Prerequisite(s)
- A solid understanding of accounting and bookkeeping principles (recommended).
- Working knowledge of the basic GST/HST rules (recommended).
- Prior completion of GST/HST – The Fundamentals (recommended).
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.