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Boost your knowledge about the technical aspects of HST/GST and learn practical solutions to handle complex cross-border transactions with our specialized course.
Dive into the complex HST/GST areas of non-residents and cross-border transactions with our nationally recognized faculty. Enhance your knowledge of technical HST/GST legislation and learn how to implement valuable strategies while gaining incredible insights into practical solutions that have been successfully applied to real client situations.
This online course is a must for any practitioner or professional in industry who deals with cross-border activities.
This course material reflects legislative changes as of May 12, 2016.
Additional options and pricing may be available. See pricing and registration for more details.
This specialized HST/GST course is intended for alumni of the In-Depth HST/GST Course and other experienced professionals, including:
Module 1: Overview of HST/GST
This introductory module provides a general overview of the Canadian HST/GST system. It is designed to ensure you are familiar with the fundamentals of the system, its structure and operation.
Module 2: HST/GST and non-residents: Registration and reporting
In this module, we focus on whether and under what circumstances a non-resident of Canada is required to be registered for HST/GST purposes. Particular attention will be focused on what constitutes a "permanent establishment" for HST/GST purposes and its implications (both for persons who are not resident in Canada and those who are), and the concept of "carrying on business in Canada," its meaning, and the circumstances under which a non-resident may be viewed as "carrying on business in Canada" and practical steps that can be taken to avoid "carrying on business in Canada" and having to register for HST/GST purposes.
Module 3A: Non-residents not registered for HST/GST: Avoiding or recovering the tax
If a non-resident of Canada is not registered for HST/GST purposes, they will want to ensure that either (a) they will not have to pay HST/GST or (b) if they do, they will be able to recover the HST/GST paid. In this module, we focus on the HST/GST place of supply rules, the zero-rated supply provisions with respect to exports, and the non-taxable importation rules with a view to providing you with a firm grounding in how to structure transactions to avoid paying HST/GST. The module then turns to the flow-through input tax credit rules and the HST/GST rebate provisions to provide an understanding as to how a non-resident who is not registered for HST/GST purposes can recover HST/GST that cannot be avoided.
Module 3B: HST/GST drop shipment rules
In this module, we focus in detail on the HST/GST drop shipment rules and how they operate to permit non-residents who are not registered for HST/GST purposes to purchase from HST/GST registered suppliers and deliver products and services to customers in Canada and yet avoid paying HST/GST or having to register for HST/GST purposes.
Module 4: HST/GST registered non-residents: Registration, reporting and compliance obligations
In this module, you will review the general compliance obligations for non-residents required to register for the HST/GST. The discussion will include the non-resident security requirements, collection of HST/GST, and reporting and filing requirements. We will also review section 178.8 and the de facto importer rule and election and its implications for non-residents.
Module 5: Sector specific issues: E-commerce, continuous transmission commodities and imported financial services
This module will familiarize you with special sector-specific HST/GST issues. We will focus on electronic commerce, continuous transmission commodities (oil, gas, electricity and other commodities delivered by pipeline, wire, or conduit), the obligation for financial institutions and financing entities to self-assess on imported financial services and other expenses.
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