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.

• 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.

• 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.

• 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.

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.