Participants will learn how GST/HST applies to public service bodies, with a focus on the distinct rules for registered charities and not-for-profit organizations, including exemptions, rebates, and elections. Participants will apply the concepts to practical scenarios involving funding, fundraising, housing projects, imports/exports, and accounting/filing requirements to improve compliance and reduce assessment risk.

• 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.  

Course Content Created: October 2024

Presenters

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. Where available, accompanying materials such as handouts or course notes are included.On-demand courses are eligible for verifiable CPD hours upon successful completion, and a certificate will be made available for download for your records.

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.