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Acquire a broad overview of GST/HST-related topics, including useful tips and common traps.
With this course, you can build on your knowledge of GST/HST-related topics, starting with the basics and moving toward more complex subjects.
This course provides you with a broad overview of GST/HST-related topics in a manner that is easy to read, highlighting useful tips and common traps. The 14 modules are presented in an ordered sequence to allow you to build your knowledge, starting with the basics and moving toward more complex subjects.
This course is based on the Income Tax effective as of April 21, 2016, and incorporates pending legislation announced up to and including that date.
The time to complete each module will depend on your interest in a particular topic and the time you take to contemplate the material and apply it to personal industry experiences.
During a GST/HST audit, transactions occurring during the transitional period of a rate change may be reviewed by the auditor. Some of those transition periods discussions are:
It is very important that you understand the terminology unique to the GST/HST. The everyday meaning of many words and phrases have been enhanced for GST/HST interpretative purposes, and you are encouraged to learn and use the definitions contained in the Excise Tax Act (ETA), subsection 123(1), and in regulations pertaining to the GST/HST (see Appendix A). Appendix A contains topic-specific definitions that relate to particular modules.
Additional options and pricing may be available. See pricing and registration for more details.
The GST/HST model
GST/HST collection issues
Imports and exports
Temporary recaptured input tax credits for large businesses
Employee reimbursements and allowances
Public services bodies
New Brunswick HST rate increase transitional rules
Newfoundland HST rate increase transitional rules
Quebec sales tax overview
Appendix A — Definitions
Appendix B — Zero-rated supplies — Financial services
Appendix C — Exempt supplies — Health care services
Appendix D — Exempt suppliers — Educational services
Appendix E — Exempt supplies — Child and personal care services
Appendix F — B-069, GST tax treatment of imports by exporters of processing services
Appendix G — B-003, Cash registers
Appendix H — British Columbia return to the Provincial Sales Tax
Appendix I — Prince Edward Island HST implementation
Appendix J — RC4125 – Basic GST/HST information for taxi and limousine drivers
Take advantage of Canada’s leading guide on GST/HST, including GST/HST commentary and legislation, as well as a GST-QST comparison.
Member Development and Support
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