GST/HST - Registered Charities and NFPOs (On-Demand - CPA PRO)
Overview
The non-profit sector covers a wide spectrum of activities, including clubs, professional associations, schools, hospitals, supportive housing, health services, and other charitable works. The application of GST/HST to these activities and its recovery through rebates and input tax credits is usually far more complex than in a commercial enterprise and may vary significantly depending on the legal form of the organization. Failure to be aware of these complexities can result in lost opportunities or worse, large tax assessments against the organization.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- identify key differences in the application of GST/HST to the non-profit sector from other businesses, including awareness of special exemptions, registration requirements and rebate entitlements
- distinguish between special exemptions which depend on whether the entity is a charity or not
- distinguish between registration for rebate purposes and regular GST registration
- identify issues related to specific areas or activities, such as education & health care or those related to construction & operation of social housing and other residential programs
- apply s. 211 election benefits and mechanics
Content
- a brief review of GST/HST basics, including relevant GST/HST place of supply rules
- a discussion of issues related to grants, donations, and fundraising activities
- a recap of GST/HST exemptions and certain elections unique to public service bodies
- an explanation of GST/HST rebates, input tax credit entitlements, registration, and accounting
- examples of common pitfalls and errors
- a brief discussion of other exemptions applicable to NFPOs, including housing, health care, or education
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 While we strive to keep our inventory updated and periodically remove outdated titles, changes in accounting, tax, legislation and technology may occur.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.Presenters
Rebecca Loo, JD, BComNoah Sarna, B.C.L, LLB, BA
About 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 - Registered Charities and NFPOs (On-Demand - CPA PRO)
- 7
- CPD Hours
- 0
- Ethics Hours
- 0
- AML Hours
- 10
- Credits
Overview
The non-profit sector covers a wide spectrum of activities, including clubs, professional associations, schools, hospitals, supportive housing, health services, and other charitable works. The application of GST/HST to these activities and its recovery through rebates and input tax credits is usually far more complex than in a commercial enterprise and may vary significantly depending on the legal form of the organization. Failure to be aware of these complexities can result in lost opportunities or worse, large tax assessments against the organization.
Access expires 180 days from purchase date |
Course Description
Applicable for
Learning Objectives
- identify key differences in the application of GST/HST to the non-profit sector from other businesses, including awareness of special exemptions, registration requirements and rebate entitlements
- distinguish between special exemptions which depend on whether the entity is a charity or not
- distinguish between registration for rebate purposes and regular GST registration
- identify issues related to specific areas or activities, such as education & health care or those related to construction & operation of social housing and other residential programs
- apply s. 211 election benefits and mechanics
Content
- a brief review of GST/HST basics, including relevant GST/HST place of supply rules
- a discussion of issues related to grants, donations, and fundraising activities
- a recap of GST/HST exemptions and certain elections unique to public service bodies
- an explanation of GST/HST rebates, input tax credit entitlements, registration, and accounting
- examples of common pitfalls and errors
- a brief discussion of other exemptions applicable to NFPOs, including housing, health care, or education
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.Presenters
Rebecca Loo, JD, BComNoah Sarna, B.C.L, LLB, BA
About 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.