Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Focusing on taxable benefits that require the employer to determine if sales taxes are applicable and if a sales tax remittance is required, the seminar will reveal numerous taxable benefits with sales tax consequences, such as: personal use of an employer's automobile, cell phones, gifts, tuition fees, overtime meals, free parking, cell phone services, social events, memberships, and so on.
Topics Include:
- Brief overview of the value-added tax and retail sales tax systems
- How income tax and sales tax rules interact with respect to taxable benefits
- How taxable benefits affect HST/GST/QST recovery
- Review of taxable benefits with a sales tax component
- Review when and how to self-assess the PST on taxable benefits
- Review when and how to remit HST/GST/QST on taxable benefits
- Special remittance rates for HST/GST/QST
Schedule
- June 11, 2024, 8:30 a.m. - 12:30 p.m.
- June 12, 2024, 8:30 a.m. - 12:30 p.m.
Who Will Benefit
Those who deal with the HST/GST/QST on a daily basis and those who would like to obtain a better understanding of how sales taxes affect taxable benefits.
How to Access the Course
This is a live course. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time.
Electronic material can be accessed one week 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)
Diane Gaudon, FCPA, FCGA has her own practice providing GST, HST, QST and provincial sales tax advice and training to businesses of all sizes across North America. Over the past 25 years, she has gained extensive accounting and taxation expertise spanning many industries. She is a very popular speaker who frequently presents commodity tax related material to numerous professional organizations. Diane authored numerous publications and courses. In addition, Diane was on the Ontario provincial government HST Implementation Committee.