GST/HST - Fundamentals (On-Demand - CPA PRO)
Overview
Participants will develop a practical understanding of Canada’s federal sales tax system, including how GST/HST applies, where it applies, and how to recover it through compliant documentation and input tax credits. Participants will work through common scenarios involving registration, place-of-supply determinations, imports/exports and recovery rules to strengthen compliance and reduce risk.
Access expires 180 days from purchase date |
Applicable for
- CPAs, students, and advisors in public practice or industry who want a stronger grasp of GST/HST fundamentals.
- Professionals who deal with GST/HST daily or who want a refresher focused on current issues and common pitfalls.
Learning Objectives
By the end of this course, participants should be able to:
- Determine registration and collection requirements and identify who must charge GST/HST.
- Apply GST/HST place-of-supply rules on a basic level to goods, services, intangibles, and real property to select the correct rate.
- Explain general recovery rules, documentation standards, and common ITC restrictions and limitations.
- Identify exposures and practical controls for special areas, including intercompany transactions, and employee reimbursements/allowances.
- Outline return-filing mechanics, net-tax calculation, and frequent filing mistakes to prevent reassessments.
Content
Topics include:
- GST/HST basics and recent changes.
- Registration and collection requirements; who pays tax and when.
- Place-of-supply framework for GST and HST (goods, services, intangibles, real property).
- Import and export issues, self-assessment touchpoints, and flow-through provisions.
- General recovery rules: documentation, apportionment, ITC restrictions/limitations, and holdco rules.
- Employee reimbursements and allowances; payments to non-employees; corporate card considerations.
- Net-tax reporting: filing frequency, instalments, adjustments, rebates, and common errors.
Course Content Created: October 2026
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
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
Participants will develop a practical understanding of Canada’s federal sales tax system, including how GST/HST applies, where it applies, and how to recover it through compliant documentation and input tax credits. Participants will work through common scenarios involving registration, place-of-supply determinations, imports/exports and recovery rules to strengthen compliance and reduce risk.
Access expires 180 days from purchase date |
Applicable for
- CPAs, students, and advisors in public practice or industry who want a stronger grasp of GST/HST fundamentals.
- Professionals who deal with GST/HST daily or who want a refresher focused on current issues and common pitfalls.
Learning Objectives
By the end of this course, participants should be able to:
- Determine registration and collection requirements and identify who must charge GST/HST.
- Apply GST/HST place-of-supply rules on a basic level to goods, services, intangibles, and real property to select the correct rate.
- Explain general recovery rules, documentation standards, and common ITC restrictions and limitations.
- Identify exposures and practical controls for special areas, including intercompany transactions, and employee reimbursements/allowances.
- Outline return-filing mechanics, net-tax calculation, and frequent filing mistakes to prevent reassessments.
Content
Topics include:
- GST/HST basics and recent changes.
- Registration and collection requirements; who pays tax and when.
- Place-of-supply framework for GST and HST (goods, services, intangibles, real property).
- Import and export issues, self-assessment touchpoints, and flow-through provisions.
- General recovery rules: documentation, apportionment, ITC restrictions/limitations, and holdco rules.
- Employee reimbursements and allowances; payments to non-employees; corporate card considerations.
- Net-tax reporting: filing frequency, instalments, adjustments, rebates, and common errors.
Course Content Created: October 2026
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
After completing your purchase, go to mylms.bccpa.ca. Log in using your CPABC Online Services credentials. Click Go to Your Courses and Materials to access your Learning Center. Select your course title to begin.
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.