Province Plus | Michael Monk presents GST/HST Part 2 | Taxable vs. Exempt Supplies – Municipalities

Do you know which Municipal revenues are subject to GST/HST? Are you aware of the specific conditions required for a revenue source to be GST/HST Exempt? Do you know when to charge GST/HST to other Municipalities?

 This Canada Revenue Agency (CRA) Presentation will help you learn more about which of your Municipality’s revenue sources are GST/HST taxable versus exempt. You will hear directly from the CRA’s Headquarters: GST/HST and Digital Compliance Directorate employee who has 36 years experience working in GST/HST Programs. The Presentation will include information about GST/HST application to various types of supplies and review multiple GST/HST exemptions to help you better understand how to correctly account for GST/HST.

LEARNING OBJECTIVES:

• Understand basic GST/HST application rules
• Identify conditions for exempt supplies
• Apply proper tax application rules on dispositions of property
• Recognize, reduce, and eliminate GST/HST mistakes