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This comprehensive course will cement your understanding of the unique GST/HST issues facing public sector bodies.
Are you working for or advising a public sector body? Organizations such as charities, public institutions, education institutions, health-care organizations and non-profit organizations face unique GST/HST issues.
Learn the underlying concepts and best strategies for handling these issues with our unique course curriculum, which is unequalled in the GST/HST marketplace. Access the recording of the full two-day live event, complete with detailed reference materials and quizzes, accessible 24/7 from your computer.
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 GST/HST course is intended for alumni of the In-Depth GST/HST course or other experienced professionals who work in, or deal with public sector bodies, including:
Module 1: Basic concepts
This module reviews the basic GST/HST concepts applicable to all taxpayers, with an emphasis on those of greatest relevance to public sector bodies, including the definition of supply, taxable and exempt supplies, consideration, and the general rules applicable to input tax credits and rebates.
Module 2: Taxation of public sector bodies
This module provides an overview of the fundamental differences between the GST/HST rules that apply to most taxpayers and those that are specific to public sector bodies. It also includes a discussion of the various definitions associated with public sector bodies, special registration rules, special remittance methods and self-assessment obligations.
Module 3: Outputs
This module reviews the rules under Schedule V of the Excise Tax Act, as well as other relevant provisions of the Act that provide exemption for many of the supplies made by public sector bodies. Specifically, the focus is on Part V.1 (Charities); Part VI (Public Institutions, NPOs, etc); Part II (Health Care); and Part III (Educational Services). The discussion ends with a review of the GST/HST status of Grants and Subsidies.
Module 4: Inputs
This module addresses the input tax credit and rebate entitlements of public sector bodies, including the determination of the appropriate rebate rate, the allocation between input tax credits and rebates on mixed use inputs and the determination of appropriate rebate rates when an input is used in multiple activities.
Module 5: Special situations
This module further examines situations that are unique to public sector bodies and includes an overview of the obligations and entitlements in relation to the election under Section 211 of the Act; municipal designation and determination; and establishing the appropriate rebate rate for hospitals and other selected public service bodies (school authorities, universities, public colleges, municipalities, facility operators and external suppliers).
Module 6: Administration and compliance
This module will review various rules in the Act relating to the filing of GST/HST returns and rebates, filing requirements and frequency, remittance responsibilities, interest and penalty provisions, the voluntary disclosure process, and the audit and appeals process.
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