Failure to be aware of the complexities of the GST and HST can result in lost recovery opportunities or large tax assessments. This course presents advanced GST/HST topics to enhance your knowledge about Canada’s value-added-tax. Concepts related to the application and the recovery of GST/HST will be discussed. 

• CPAs, students, and advisors in public practice or industry who already work with GST/HST and want deeper, issue-focused coverage.
• Professionals who deal with GST/HST daily and want practical methods to spot and remediate high-risk areas.

By the end of this course, participants should be able to:

• Define and apply specialized GST/HST terminology and supply characterization to real-world fact patterns.
• Identify collection exposures (e.g., intercompany transactions, drop shipments, commercial real property) and implement practical controls.
• Determine correct recovery treatments for employee reimbursements/allowances and other cost-recovery flows, including documentation expectations.
• Outline GST/HST implications for cross-border transactions (imports/exports of goods, services, and intangibles) and mitigate common risks.
• Recognize special-sector touchpoints (public sector bodies, financial services, status Indian transactions) and address audit and director-liability themes.

Topics include:

• Review of key concepts and supply characterization.
• Collection issues and frequent exposures (e.g., commercial real property, drop shipments, intercompany charges).
• Common recovery issues: documentation, apportionment, and typical ITC pitfalls.
• Agency considerations and practical indicators.
• Cross-border issues: import and export mechanics for goods, services, and intangibles.
• Public sector bodies and introductory financial-services considerations.
• Status Indian transactions (high-level).
• Audits, assessments, and director liability: patterns, prevention, and response.

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.