Specialized GST/HST course: Public sector bodies

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Course outline
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.