Specialized HST/GST course: Cross-border transactions

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Course outline
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.