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Taxation

GST/HST - Charities & NPO – Introduction, Taxable vs. Exempt Supplies, ITCs (Live Webinar)

DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
Free Seminar
NEW SEMINAR

Overview

This course focuses on three GST/HST topics that provide a comprehensive learning path for Charities and Non-Profit Organizations, covering foundational rules, how to distinguish taxable and exempt supplies, and how to correctly apply Input Tax Credits (ITCs). Led by an experienced CRA GST/HST specialist with 36 years of experience, the series helps organizations understand their obligations, avoid common compliance issues, and apply the legislation confidently across day-to-day operations.

This seminar is exclusive to CPABC designated members and is free of charge. Pre-registration is required, and substitutions are not permitted. Due to high demand, you may experience technical difficulties during registration; please try again later if this occurs.

 

Please note that this course will be offered on September 4, 2026 and October 2, 2026. Participants may only register for one of these dates.

Additionally, it is highly recommended that this course be completed as a pre-requisite before attending the sequel course GST/HST – Charities & NPO – Public Service Bodies’ Rebates, Audits vs Examinations, and Directors’ Liability.

Applicable for

These presentations are designed for individuals working with Charities or Non-Profit Organizations, including Tax and Accounting Professionals, Directors, Staff, and anyone responsible for managing an organization’s GST/HST obligations. Each topic provides practical guidance to strengthen understanding of GST/HST rules and help organizations avoid common compliance issues.

Content

Introduction to GST/HST Issues – Charities vs. NPOs

A foundational discussion explaining how Charities and NPOs differ as legal entities and why their GST/HST rules are not the same. The presentation outlines key obligations, entitlements, taxable vs. exempt revenues, credits, and rebates.

Topics covered:

  • Taxable vs. Exempt Supplies
  • Input Tax Credits
  • PSB Rebate
  • GST/HST Registration and Small Supplier
  • Reference Materials

GST/HST Taxable vs. Exempt Supplies – Charities vs. NPOs

This topic provides a focused overview of which revenues do or do not attract GST/HST, and how tax status can change depending on the supplier. It will clarify how each entity type determines tax status and helps organizations better manage their GST/HST responsibilities.

Topics covered:

  • Definitions
  • Admissions
  • Fundraising
  • Recreation Programs
  • Memberships
  • Real Property Concepts
  • Reference Materials

Input Tax Credits (ITCs) – Charities vs. NPOs

A detailed look at how ITC rules differ for Charities and NPOs, including special rules for capital property and situations where ITC eligibility may be full or zero. The topic highlights key GST/HST issues related to ITCs.

Topics covered:

  • Definitions
  • Time Limits
  • Operating Expense
  • Allocation
  • Capital Properties Acquisition and Other Events
  • Reference Materials

Course Dates & Registration

Sep 4, 2026
9:00AM - 12:00PM
Online Virtual
Michael Monk
Michael Monk has been employed with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with GST/HST. Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ - GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 9 years. During that time, he has created and facilitated several hundred GST/HST Presentations nationally. Michael was a Team Leader + Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA Facilitator over a 20-year timespan developing training courses and facilitating many GST/HST Legislation and Audit Courses to hundreds of CRA employees. Michael has several years of acquired GST/HST knowledge and experience, having worked with a multitude of GST/HST issues, across many sectors and business lines. He has participated in several conferences, preparing, and delivering GST/HST presentations nationally, to a variety of accounting and industry associations. Michael has volunteered with a number of community and school groups over the years. He has served as Director on the Board of a large charity, and on CRA’s Employee Assistance Program Committee.
Available
Register Now
Course Code: T60035A_OL
Oct 2, 2026
9:00AM - 12:00PM
Online Virtual
Michael Monk
Michael Monk has been employed with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with GST/HST. Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ - GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 9 years. During that time, he has created and facilitated several hundred GST/HST Presentations nationally. Michael was a Team Leader + Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA Facilitator over a 20-year timespan developing training courses and facilitating many GST/HST Legislation and Audit Courses to hundreds of CRA employees. Michael has several years of acquired GST/HST knowledge and experience, having worked with a multitude of GST/HST issues, across many sectors and business lines. He has participated in several conferences, preparing, and delivering GST/HST presentations nationally, to a variety of accounting and industry associations. Michael has volunteered with a number of community and school groups over the years. He has served as Director on the Board of a large charity, and on CRA’s Employee Assistance Program Committee.
Available
Register Now
Course Code: T60035B_OL

Improving Your Virtual Learning Experience

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

 

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department. 

Course Details
Cost
$0
Members
N/A
Non-Members
Eligible Hours
3
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
Invalid
N/A
Credits
Prerequisites
Prerequisites
Not applicable
Interested in similar content?
Credit Card Fee

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.

Taxation

GST/HST - Charities & NPO – Introduction, Taxable vs. Exempt Supplies, ITCs (Live Webinar)

DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
Free Seminar
NEW SEMINAR
Course Details
Cost
$0
Members
N/A
Non-Members
Eligible Hours
3
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
Invalid
N/A
Credits
Prerequisites
Prerequisites
Not applicable

Overview

This course focuses on three GST/HST topics that provide a comprehensive learning path for Charities and Non-Profit Organizations, covering foundational rules, how to distinguish taxable and exempt supplies, and how to correctly apply Input Tax Credits (ITCs). Led by an experienced CRA GST/HST specialist with 36 years of experience, the series helps organizations understand their obligations, avoid common compliance issues, and apply the legislation confidently across day-to-day operations.

This seminar is exclusive to CPABC designated members and is free of charge. Pre-registration is required, and substitutions are not permitted. Due to high demand, you may experience technical difficulties during registration; please try again later if this occurs.

 

Please note that this course will be offered on September 4, 2026 and October 2, 2026. Participants may only register for one of these dates.

Additionally, it is highly recommended that this course be completed as a pre-requisite before attending the sequel course GST/HST – Charities & NPO – Public Service Bodies’ Rebates, Audits vs Examinations, and Directors’ Liability.

Applicable for

These presentations are designed for individuals working with Charities or Non-Profit Organizations, including Tax and Accounting Professionals, Directors, Staff, and anyone responsible for managing an organization’s GST/HST obligations. Each topic provides practical guidance to strengthen understanding of GST/HST rules and help organizations avoid common compliance issues.

Content

Introduction to GST/HST Issues – Charities vs. NPOs

A foundational discussion explaining how Charities and NPOs differ as legal entities and why their GST/HST rules are not the same. The presentation outlines key obligations, entitlements, taxable vs. exempt revenues, credits, and rebates.

Topics covered:

  • Taxable vs. Exempt Supplies
  • Input Tax Credits
  • PSB Rebate
  • GST/HST Registration and Small Supplier
  • Reference Materials

GST/HST Taxable vs. Exempt Supplies – Charities vs. NPOs

This topic provides a focused overview of which revenues do or do not attract GST/HST, and how tax status can change depending on the supplier. It will clarify how each entity type determines tax status and helps organizations better manage their GST/HST responsibilities.

Topics covered:

  • Definitions
  • Admissions
  • Fundraising
  • Recreation Programs
  • Memberships
  • Real Property Concepts
  • Reference Materials

Input Tax Credits (ITCs) – Charities vs. NPOs

A detailed look at how ITC rules differ for Charities and NPOs, including special rules for capital property and situations where ITC eligibility may be full or zero. The topic highlights key GST/HST issues related to ITCs.

Topics covered:

  • Definitions
  • Time Limits
  • Operating Expense
  • Allocation
  • Capital Properties Acquisition and Other Events
  • Reference Materials

Course Dates & Registration

Sep 4, 2026
9:00AM - 12:00PM
Online Virtual
Michael Monk
Michael Monk has been employed with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with GST/HST. Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ - GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 9 years. During that time, he has created and facilitated several hundred GST/HST Presentations nationally. Michael was a Team Leader + Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA Facilitator over a 20-year timespan developing training courses and facilitating many GST/HST Legislation and Audit Courses to hundreds of CRA employees. Michael has several years of acquired GST/HST knowledge and experience, having worked with a multitude of GST/HST issues, across many sectors and business lines. He has participated in several conferences, preparing, and delivering GST/HST presentations nationally, to a variety of accounting and industry associations. Michael has volunteered with a number of community and school groups over the years. He has served as Director on the Board of a large charity, and on CRA’s Employee Assistance Program Committee.
Available
Register Now
Course Code: T60035A_OL
Oct 2, 2026
9:00AM - 12:00PM
Online Virtual
Michael Monk
Michael Monk has been employed with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with GST/HST. Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ - GST/HST and Digital Compliance Directorate where he has managed CRA’s National GST/HST Presentations and Outreach services for the last 9 years. During that time, he has created and facilitated several hundred GST/HST Presentations nationally. Michael was a Team Leader + Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA Facilitator over a 20-year timespan developing training courses and facilitating many GST/HST Legislation and Audit Courses to hundreds of CRA employees. Michael has several years of acquired GST/HST knowledge and experience, having worked with a multitude of GST/HST issues, across many sectors and business lines. He has participated in several conferences, preparing, and delivering GST/HST presentations nationally, to a variety of accounting and industry associations. Michael has volunteered with a number of community and school groups over the years. He has served as Director on the Board of a large charity, and on CRA’s Employee Assistance Program Committee.
Available
Register Now
Course Code: T60035B_OL

Improving Your Virtual Learning Experience

Live webinars have varying levels of expected interaction, with some requiring microphone and camera capabilities to support a proper learning experience – please email pdreg@bccpa.ca if you have concerns. 

In general, we encourage participants to have their cameras turned on to enhance their virtual learning experience. This practice promotes a stronger connection with the instructor and fellow participants, and fosters improved communication and collaboration.

Live Webinar FAQs can be found here.  

 

Registration terms and conditions, including the cancellation policy can be found here. If you require further assistance, please contact the PD Department. 

Interested in similar content?
Credit Card Fee

Starting April 1, 2026, a 2.1% fee will be applied to all credit card transactions. Learn more about this fee and how it relates to PD registrations.