Michael Monk  |  CRA

Do you know that Municipalities and NPOs have different GST/HST rules?
Are you aware that some NPO GST/HST legislation does not apply to Municipalities?

If you want to learn more, you should attend this CRA – GST/HST Presentation.  You will hear directly from CRA’s GST/HST Headquarters Representative who has 30+ years experience working in CRA’s GST/HST Programs. The Presentation will introduce you to some of the most important GST/HST issues in respect of NPOs.  You will learn about how an NPO’s GST/HST obligations and entitlements differ from those of Municipalities.    

LEARNING OBJECTIVES:

• Correctly identify when to charge GST/HST
• Understand Public Service Bodies’ (PSB) Rebate differences
• Apply the correct rules for claiming credits
• Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:

• Definitions
• Qualifying Status for NPOs
• Government Funding
• PSB Rebate – restrictions for NPOs
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed specifically for Municipalities which collaborate with, fund, or jointly operate programs with NPOs, or for individuals who wish to learn more about NPOs.  We will cover issues for Municipal representatives to consider as they navigate their workings with NPOs in their communities.  You will hear how to help avoid some misunderstandings and common mistakes which can result in future non-compliance.  

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Did you know that some grants and other payments might attract GST/HST?
Do you know when someone must charge and collect GST/HST on such payments?  

If you would like to learn more about these issues, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from CRA’s GST/HST Headquarters representative who has 35 years experience in GST/HST Programs. The Presentation will identify and discuss how grants and other transfer payments can affect an organization’s GST/HST.  We will introduce some of the concepts, plus review the potential GST/HST obligations that can result when an entity receives a transfer payment.      

LEARNING OBJECTIVES:

• Recognize transfer payment issues
• Understand when a transfer payment might be subject to GST/HST  
• Apply correct GST/HST rules to ensure accurate accounting for GST/HST
• Learn about how transfer payments you make to others can affect them

TOPICS INCLUDE:

• Terms and definitions
• Application
• Impacts
• Examples
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for various types of organizations and Tax Practitioners.  It will be of benefit to any individuals who may be involved with an organization’s GST/HST.  You will hear about how transfer payments received can impact potential GST/HST obligations.  You will learn about what GST/HST issues you should consider when an entity is in receipt of such payments, and how to avoid mistakes which could result in unexpected GST/HST amounts owing and future non-compliance. 

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Do you know when an organization must self-asses GST/HST?
Are you aware of which transactions trigger this requirement?  

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from CRA’s Headquarters employee who has 35 years experience in GST/HST Programs. The Presentation will introduce and discuss the concept of self-assessment.  We will explore certain types of events and transactions which can trigger self-assessment, and we will discuss how to properly account for the corresponding GST/HST in those cases.

LEARNING OBJECTIVES:

• Recognize self-assessment obligation
• Understand how to correctly account for GST/HST
• Learn how to avoid GST/HST mistakes going forward

TOPICS INCLUDE:

• Real Property
• Importations
• Participating Provinces Provincial Component
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for any individuals who may be involved with an organization’s GST/HST and for Tax Practitioners.  The information provided will help recognize when transactions that do not initially include GST/HST, may still require the entity to self report  applicable GST/HST on its GST/HST return.  We will review how to avoid mistakes which could result in future non-compliance.

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Did you know that some supplies between municipalities might not attract GST/HST?
Are you aware that other organizations might not be required to charge GST/HST?

If you want to learn more, you should attend this CRA – GST/HST Presentation.  You will hear directly from CRA’s GST/HST Headquarters Representative who has 35 years experience working in GST/HST Programs. The Presentation will help you learn about how to correctly apply GST/HST rules with respect to transactions your Municipality may make with other municipalities, and when selling goods or providing services to other similar types of entities.

LEARNING OBJECTIVES:

• Correctly identify when to charge GST/HST
• Understand importance of separate legal entity status
• Apply the correct rules for sales with other entities
• Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:

• Definitions
• Supplies Between Municipalities
• Para-Municipal Organizations
• Reference Materials

WHO WILL BENEFIT:

This Presentation is intended for representatives of all municipalities.  It is designed for individuals who work with, or who are accountable for, their municipality’s GST/HST.  The information will help ensure that the organization is correctly applying the GST/HST rules when making supplies to other municipalities and other similar types of entities.  The Presentation will help municipal representatives to recognize potential GST/HST risk issues and learn how to avoid making certain types of mistakes, which can result in future non-compliance.

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Do you know about the GST/HST simplified accounting option?
Are you aware of the impacts of using it?

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from CRA’s Headquarters employee who has 35 years experience in GST/HST Programs. The Presentation will introduce and discuss the Special Quick Method and explain how it could apply.

LEARNING OBJECTIVES:

• Understand the Method
• Apply correct provisions
• Comprehend remittance procedures

TOPICS INCLUDE:

• Who can elect to use
• Making the election
• Effect of the election
• Calculating your net tax
• Remittance rates
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for several organizations and Tax Practitioners.  It will be of benefit to any individuals who may be involved with an organization’s GST/HST.  You will hear about how the Special Quick Method of Accounting for Public Service Bodies works, and how it could apply.  You will learn about what impacts this Method will have on your entity’s GST/HST obligation and entitlements, and about avoiding mistakes which could result in future non-compliance.

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Do you know how to request to cancel or waive penalties and interest?
Are you aware of the situations which might be eligible?

If you would like to learn more, you should attend the Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from CRA’s GST/HST Headquarters representative who has 35 years experience in GST/HST Programs. The Presentation will identify and discuss options available for penalties and interest relief.

LEARNING OBJECTIVES:

• Understand application of penalties and interest
• Recognize when relief may be available
• Apply correct procedures for requests

TOPICS INCLUDE:

• Penalties and interest
• Situations when relief may be possible
• Situations that might not qualify
• Reference materials

WHO WILL BENEFIT:

This Presentation is designed for a variety of types of organizations and for Tax Practitioners.  You will hear about what options are available to consider in respect of penalties and interest. You will learn about how to apply for relief, and other information that may be of assistance.

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Were you aware that certain ITCs can only be partially claimed?
Do you know how to correctly determine eligible ITC percentages?

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from CRA’s GST/HST Headquarters employee who has 35 years experience working in GST/HST programs. The Presentation will review this potentially complex GST/HST issue and help ensure that the organization is accurately claiming all eligible ITCs, and not overclaiming.

LEARNING OBJECTIVES:

• Recognize key ITC allocation issues
• Understand and apply the correct rules
• Identify and reduce potential errors

TOPICS INCLUDE:

• Definitions
• Methods of Allocation
• Fair
• Reasonable
• Reference Materials  

WHO WILL BENEFIT:

This Presentation is designed for several types of organizations and Tax Practitioners.  It is intended for any individuals who might be involved with, or responsible for, the entity’s GST/HST.  The information will benefit those who want to learn more about accurately claiming ITCs, when the organization is making taxable and other (non taxable) types of supplies.  We will review information about determining what, if any, percentage of ITCs an entity may be able to claim.  You will hear about maximizing GST/HST recoveries, and how to avoid mistakes which can result in future ITC denials and other non-compliance.

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