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Taxation

GST/HST - Fundamentals (Live Webinar - Multi Segment)

DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
You are currently viewing the description and registration page for the Online Virtual delivery format. To view and register for other available formats, click on your selection below.
Other Available Formats
Online On-Demand

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.


This live virtual seminar is offered in collaboration with CPA Western Provinces. The content is applicable to all participants. BC registrants can access the course materials and virtual meeting link through CPABC's Learning Management System (LMS) as usual. Please note that this virtual seminar will be hosted by CPA Alberta. The seminar times noted here are already adjusted to BC time. If you have questions, please contact pdreg@bccpa.ca.

This course has offering(s) that take place over multiple segments:
Jul 16 & 17, 2026 | 8:00am-11:30am

Course Description

The course provides an overview of Canada’s federal sales tax relevant for accountants working with clients or in industry. The who, what and when for GST commences with a review of the three different types of supplies and their significance. The GST and HST place of supply rules are presented in detail with a lot of examples because their misinterpretation often creates significant exposures for suppliers located in both harmonized and non-harmonized provinces.

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

CPAs and students, practitioners to accountants in business/industry and other advisors who want to obtain a greater understanding of the federal sales tax system in Canada. It will also be beneficial to those who deal with the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) on a daily basis or those who would like a refresher and update of trending issues.

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 Dates & Registration

Jul 16 - 17, 2026
8:00AM - 11:30AM
Online Virtual
David Reiner
David Reiner, CPA, CMA has been practicing exclusively in the area of indirect taxes for over 30 years, with clients ranging from small local businesses to international corporations. He has advised banks, farms, grocery chains, furniture retailers, and oil and gas exploration firms on the requirements of the GST/HST, PST, and QST legislation. He has presented at industry-specific conferences and has co-hosted a workshop at CPA Canada's annual Commodity Tax Symposium. In addition, he has presented CPA Alberta courses for more than 15 years with a focus on GST/HST.
Available
Register Now
Course Code: T63100A_OL
Nov 24 - 25, 2025
1:00PM - 4:30PM
Online Virtual
Charlotte Hoggard
CHARLOTTE HOGGARD, CPA, CGA, CFI(Ret), has been dealing with sales tax issues, including GST, since 1990. Her involvement started with CRA and in 1999 she left CRA to continue helping clients with the sales tax in public practice. She has assisted clients with the various implications of sales tax, including GST, HST and PST, both on an advisory and practical basis, such as representing them to CRA or provincial authorities. Charlotte has been a member of the board of various non-profit and charitable organizations
Past
Course Code: T53100B_OL
Oct 22 - 23, 2025
7:30AM - 11:00AM
Online Virtual
David Reiner
David Reiner, CPA, CMA has been practicing exclusively in the area of indirect taxes for over 30 years, with clients ranging from small local businesses to international corporations. He has advised banks, farms, grocery chains, furniture retailers, and oil and gas exploration firms on the requirements of the GST/HST, PST, and QST legislation. He has presented at industry-specific conferences and has co-hosted a workshop at CPA Canada's annual Commodity Tax Symposium. In addition, he has presented CPA Alberta courses for more than 15 years with a focus on GST/HST.
Past
Course Code: T53100A_OL
Nov 8, 2024
9:00AM - 5:00PM
Online Virtual
Charlotte Hoggard
CHARLOTTE HOGGARD, CPA, CGA, CFI(Ret), has been dealing with sales tax issues, including GST, since 1990. Her involvement started with CRA and in 1999 she left CRA to continue helping clients with the sales tax in public practice. She has assisted clients with the various implications of sales tax, including GST, HST and PST, both on an advisory and practical basis, such as representing them to CRA or provincial authorities. Charlotte has been a member of the board of various non-profit and charitable organizations
Past
Course Code: T43100A_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 was a good refresher and intro to the topic.
Very good.
Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
PLDP Wordmark
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
7
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
10
Credits
Prerequisites
Prerequisites
Participants should have a good, solid understanding of accounting and bookkeeping principles.
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 - Fundamentals (Live Webinar - Multi Segment)

DELIVERY FORMAT
Online Virtual
SEMINAR TYPE
PD Seminar
You are currently viewing the description and registration page for the Online Virtual delivery format. To view and register for other available formats, click on your selection below.
Other Available Formats
Online On-Demand
Course Details
Cost
$425
Members
$475
Non-Members
Eligible Hours
7
CPD Hours
0
Ethics Hours
0
AML Hours
Passport
10
Credits
Prerequisites
Prerequisites
Participants should have a good, solid understanding of accounting and bookkeeping principles.

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.


This live virtual seminar is offered in collaboration with CPA Western Provinces. The content is applicable to all participants. BC registrants can access the course materials and virtual meeting link through CPABC's Learning Management System (LMS) as usual. Please note that this virtual seminar will be hosted by CPA Alberta. The seminar times noted here are already adjusted to BC time. If you have questions, please contact pdreg@bccpa.ca.

This course has offering(s) that take place over multiple segments:
Jul 16 & 17, 2026 | 8:00am-11:30am

Course Description

The course provides an overview of Canada’s federal sales tax relevant for accountants working with clients or in industry. The who, what and when for GST commences with a review of the three different types of supplies and their significance. The GST and HST place of supply rules are presented in detail with a lot of examples because their misinterpretation often creates significant exposures for suppliers located in both harmonized and non-harmonized provinces.

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

CPAs and students, practitioners to accountants in business/industry and other advisors who want to obtain a greater understanding of the federal sales tax system in Canada. It will also be beneficial to those who deal with the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) on a daily basis or those who would like a refresher and update of trending issues.

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 Dates & Registration

Jul 16 - 17, 2026
8:00AM - 11:30AM
Online Virtual
David Reiner
David Reiner, CPA, CMA has been practicing exclusively in the area of indirect taxes for over 30 years, with clients ranging from small local businesses to international corporations. He has advised banks, farms, grocery chains, furniture retailers, and oil and gas exploration firms on the requirements of the GST/HST, PST, and QST legislation. He has presented at industry-specific conferences and has co-hosted a workshop at CPA Canada's annual Commodity Tax Symposium. In addition, he has presented CPA Alberta courses for more than 15 years with a focus on GST/HST.
Available
Register Now
Course Code: T63100A_OL
Nov 24 - 25, 2025
1:00PM - 4:30PM
Online Virtual
Charlotte Hoggard
CHARLOTTE HOGGARD, CPA, CGA, CFI(Ret), has been dealing with sales tax issues, including GST, since 1990. Her involvement started with CRA and in 1999 she left CRA to continue helping clients with the sales tax in public practice. She has assisted clients with the various implications of sales tax, including GST, HST and PST, both on an advisory and practical basis, such as representing them to CRA or provincial authorities. Charlotte has been a member of the board of various non-profit and charitable organizations
Past
Course Code: T53100B_OL
Oct 22 - 23, 2025
7:30AM - 11:00AM
Online Virtual
David Reiner
David Reiner, CPA, CMA has been practicing exclusively in the area of indirect taxes for over 30 years, with clients ranging from small local businesses to international corporations. He has advised banks, farms, grocery chains, furniture retailers, and oil and gas exploration firms on the requirements of the GST/HST, PST, and QST legislation. He has presented at industry-specific conferences and has co-hosted a workshop at CPA Canada's annual Commodity Tax Symposium. In addition, he has presented CPA Alberta courses for more than 15 years with a focus on GST/HST.
Past
Course Code: T53100A_OL
Nov 8, 2024
9:00AM - 5:00PM
Online Virtual
Charlotte Hoggard
CHARLOTTE HOGGARD, CPA, CGA, CFI(Ret), has been dealing with sales tax issues, including GST, since 1990. Her involvement started with CRA and in 1999 she left CRA to continue helping clients with the sales tax in public practice. She has assisted clients with the various implications of sales tax, including GST, HST and PST, both on an advisory and practical basis, such as representing them to CRA or provincial authorities. Charlotte has been a member of the board of various non-profit and charitable organizations
Past
Course Code: T43100A_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 was a good refresher and intro to the topic.
Very good.
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.

Level up with CPA PRO. Designed by the CPA profession for CPAs, these courses help you adapt to industry changes and advance your career with the latest industry content delivered in a way that works
PLDP Wordmark