GST/HST - Fundamentals (On-Demand - CPA PRO)
Overview
The application of Canada’s federal sales tax, the GST/HST is often far more complex than practitioners or businesses realize. The GST/HST principles involved are often quite different from those applied to income tax. This course will provide an overview a variety of important concepts related to the application and the recovery of the GST/HST.
Access expires 180 days from purchase date |
Course Description
Also reviewed are registration, collection requirements, who pays tax, documentation, input tax credit entitlements and some cross border issues. The material highlights common sources of errors and assessments frequently discovered during a GST/HST audit or a review of a client’s books and records.
Applicable for
Learning Objectives
- Describe how the GST and HST works
- Determine the tax rate applicable on a taxable supply made in Canada
- Describe the importance of the recovery rules that are required to be met before claiming an input tax credit
- Describe and list the input tax credit restrictions and limitations
- Explain issues and exposures related to the importation and exportation of taxable supplies
- Identify and reduce other typical common audit exposures
Content
- GST/HST Basics
- Who pays GST/HST?
- Collecting GST/HST
- GST place-of-supply rules
- HST place-of-supply rules
- Other collection issues
- Import issues
- Export issues
- General recovery rules
- Employee reimbursements and allowances
- Reporting net tax overview
- Compliance issue overview
Course Content Created: October 2024
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Gregory M. Sawatsky, MAcc, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
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.
GST/HST - Fundamentals (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
The application of Canada’s federal sales tax, the GST/HST is often far more complex than practitioners or businesses realize. The GST/HST principles involved are often quite different from those applied to income tax. This course will provide an overview a variety of important concepts related to the application and the recovery of the GST/HST.
Access expires 180 days from purchase date |
Course Description
Also reviewed are registration, collection requirements, who pays tax, documentation, input tax credit entitlements and some cross border issues. The material highlights common sources of errors and assessments frequently discovered during a GST/HST audit or a review of a client’s books and records.
Applicable for
Learning Objectives
- Describe how the GST and HST works
- Determine the tax rate applicable on a taxable supply made in Canada
- Describe the importance of the recovery rules that are required to be met before claiming an input tax credit
- Describe and list the input tax credit restrictions and limitations
- Explain issues and exposures related to the importation and exportation of taxable supplies
- Identify and reduce other typical common audit exposures
Content
- GST/HST Basics
- Who pays GST/HST?
- Collecting GST/HST
- GST place-of-supply rules
- HST place-of-supply rules
- Other collection issues
- Import issues
- Export issues
- General recovery rules
- Employee reimbursements and allowances
- Reporting net tax overview
- Compliance issue overview
Course Content Created: October 2024
The information is current as of the creation or last updated date. While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur. Purchasers should note the date and verify for themselves if the course is still relevant to their needs.Presenter
Gregory M. Sawatsky, MAcc, CPA, CAAbout This Product
On-Demand Courses by CPA PRO are either video recordings from live seminars, or video recordings produced specifically for the on-demand audience. Slides and any corresponding handout materials are included where available.These titles are eligible for Verifiable CPD Hours – in order to claim these hours as verifiable, you will be required to successfully complete a short quiz. You will be able to print or save your electronic certificate of completion.
Note that some courses comprise both formal instruction and self-directed exercises. In such cases, participants must complete both components to claim full CPD hours, or must reduce their reported CPD hours accordingly.
Please note that not all on-demand courses include downloadable materials such as course notes or slides.
How to get started
Upon completion of purchase, go to mylms.bccpa.ca and log in using your CPABC Online Services credentials. Click “Go to your Courses and Materials” to go to your Learning Center, then find and click on your course title.
Course Dates & Registration
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.