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.

• Accounting and finance professionals in the non-profit sector, including registered charities and NFPOs. 
• Practitioners who advise public service bodies and need a practical, issue-focused refresher on GST/HST compliance and recovery. 

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

• Distinguish the GST/HST framework for public service bodies and explain key differences between registered charities and NFPOs. 
• Identify how gifts, grants, sponsorships, fundraising, and mixed supplies affect tax status, documentation, and compliance. 
• Determine registration and collection requirements, apply applicable exemptions, and select/evaluate relevant elections (e.g., section 211). 
• Compute and document rebates and input tax credit entitlements, including allocation between commercial and exempt use. 
• Recognize high-risk areas (e.g., housing/self-supply, imports/exports, director liability) and implement practical controls to mitigate exposures.

Topics include: 

• Fundamental concepts for public service bodies: taxable supplies, consideration, gifts/donations, grants/subsidies, and sponsorships. 
• Public service body exemptions for NFPOs and charities; override rules (e.g., direct-cost, nil/nominal consideration) and mixed-supply issues. 
• Accounting and registration: small-supplier thresholds, de-registration, place-of-supply highlights, real property sales, and timing/rate matters. 
• Rebates and recoveries: charity/public service body rebates, government-funding tests, allocation between commercial and exempt use, and filing requirements. 
• Imports/exports and deemed-supply touchpoints. 
• Housing and related issues: self-supply, residential rebates, municipal designations, residential care facility considerations. 
• Compliance themes: common pitfalls, assessments, and director liability. 
• Case study: end-to-end application for a typical organization.  

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.