Specialized GST/HST: Financial services

This course explores the ever-changing GST/HST legislation and guidance for financial institutions and services, including pensions. Get the practical insights and solutions you need to successfully apply your knowledge in real-life transaction and compliance situations.

Event Details

Location and date:
Toronto September 10-12, 2019

Examine the dynamic indirect tax concepts and complex legislation that apply to financial institutions, services and pensions. This offering provides an ideal opportunity to expand your learning from the In-Depth GST/HST Course while building on practical experiences. Be prepared to explore the latest changes in this important area of GST/HST and connect with some of the leading minds in this sector.

View the agenda

Additional options and pricing may be available. See pricing and registration for more details.


15 CPD hour(s)
Pricing & registration

You will learn about:

  • defining “financial service” and “financial instrument”
  • GST/HST compliance for financial institutions
  • input tax credits for financial institutions
  • cross-border self-assessment rules for financial institutions
  • special rules for seizures and repossessions
  • pension plan rules (including master pension entity) rules
  • detailed rules for “selected listed financial institutions” and the “special attribution method”
  • latest developments, such as Investment Limited Partnership rules

Who should attend?

Tax professionals who have successfully completed the In-Depth GST/HST Course and other experienced professionals, including:

  • professional accountants, lawyers and others who advise clients on GST/HST matters
  • CFOs and other finance professionals responsible for GST/HST compliance
  • CRA, Department of Finance, and other government officials responsible for GST/HST

More Details:

Session Descriptions

Registration & Continental breakfast


Module I - Definition of Financial Services Lecture

Networking Break

Module I - Lecture (cont'd)

Module I: Interactive Session

Network lunch

Module II: Financial institutions lecture
Module 2 will focus on the definition of "financial institution" and why it is important to determine whether a business has this status for GST purposes. The discussion will cover non-traditional financial institutions and will deal with related topics, including issues pertaining to making a section 150 election and other compliance implications for financial institutions (such as the Annual Information Return for Financial Institutions).

Module II: Interactive Session

Networking Break

Module III – Inputs Lecture

Continental breakfast

Module III - Lecture (cont'd)

Module III – Interactive Session

Networking Break

Module IV – HST and QST Lecture

Networking lunch

Module IV – HST and QST Lecture (cont’d)

Module IV – Interactive Session

Module V – HST and Investment Plans Lecture

Networking Break

Module V – Lecture (cont’d)

Module V – Interactive Session

Continental Breakfast

Module VI – Part A - Pension Plans Lecture

Networking Break

Module VI – Part B - ITCs Related to Financial Services Lecture

Module VI - Interactive Session


Venue[s] and Accommodation[s]


CPA Canada Offices
277 Wellington Street West, 2nd Floor, Toronto, Ontario M5V 3H2

For those participants travelling from out of town, please note that you are responsible for making your own hotel accommodations.

Nearby hotels Include:

Residence Inn Toronto Downtown 255 Wellington Street West, Toronto, ON M5V 3P9
To make a reservations call: 1-416-581-1800 or toll free 1-800-960-6752

SOHO Metropolitan Hotel
318 Wellington Street West, Toronto, ON M5V 3T4
To make reservations, call (416) 599-8800 or toll free 1-866-764-6638

Renaissance Toronto Downtown Hotel
1 Blue Jays Way, Toronto, ON M5V 1J4
To make reservations, call (416) 341-7100 or toll free 1-800-237-1512

Hyatt Regency Toronto
370 King Street West, Toronto, ON M5V 1J9
For reservations call: 1-416-343-1234


Please contact:

Member Development and Support
Tel: 1-800-268-3793
Email: customerservice@cpacanada.ca

Andrea Stupino, Principal, Tax Education
Tel: 416-204-3463
Email: astupino@cpacanada.ca

Theresa Luu, Program Coordinator, Tax Education
Tel: 416-204-3430
Email: tluu@cpacanada.ca