Specialized GST/HST course: Cross-border transactions

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Course outline
Module 1: Overview of GST/HST

This introductory module provides a general overview of the Canadian GST/HST system. It is designed to ensure you are familiar with the fundamentals of the system, its structure and operation.

Module 2: GST/HST 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 GST/HST purposes. Particular attention will be focused on what constitutes a "permanent establishment" for GST/HST 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 GST/HST purposes.

Module 3A: Non-residents not registered for GST/HST: Avoiding or recovering the tax

If a non-resident of Canada is not registered for GST/HST purposes, they will want to ensure that either (a) they will not have to pay GST/HSTor (b) if they do, they will be able to recover the GST/HST paid. In this module, we focus on the GST/HST 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 GST/HST. The module then turns to the flow-through input tax credit rules and the GST/HST rebate provisions to provide an understanding as to how a non-resident who is not registered for GST/HST purposes can recover GST/HST that cannot be avoided.

Module 3B: GST/HST drop shipment rules

In this module, we focus in detail on the GST/HST drop shipment rules and how they operate to permit non-residents who are not registered for GST/HST purposes to purchase from GST/HST registered suppliers and deliver products and services to customers in Canada and yet avoid paying GST/HST or having to register for GST/HST purposes.

Module 4: GST/HST 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 GST/HST. The discussion will include the non-resident security requirements, collection of GST/HST, 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 GST/HST 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.