Course Outline

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Course Outline
Module 1

The GST/HST model

Module 2


Module 3

GST/HST collection issues

Module 4

Place-of-supply rules

Module 5

Imports and exports

Module 6


Quiz 1

Module 7

Temporary recaptured input tax credits for large businesses

Module 8

Employee reimbursements and allowances

Module 9

Administrative issues

Module 10

Other issues

Module 11

Public services bodies

Module 12

New Brunswick HST rate increase transitional rules

Module 13

Newfoundland HST rate increase transitional rules

Module 14

Quebec sales tax overview

Quiz 2

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