Michael Monk  |  CRA

Would you like to learn about some of the key GST/HST municipal issues? Do you wonder if you have missed claiming back all eligible amounts?
Would you like to learn how to avoid common GST/HST errors?

If you would like to learn more about these important GST/HST issues, you should attend the Canada Revenue Agency (CRA) GST/HST Introductory Presentation for Municipalities. You will hear directly from the CRA GST/HST and Digital Compliance Directorate employee who has 36 years experience in GST/HST Programs.

The Presentation will introduce you to fundamental GST/HST issues, including tax obligations, credits, and rebates. We will review some of the most essential GST/HST rules and legislation in this initial Presentation in this 9-Part Series.

LEARNING OBJECTIVES:

• Introduce application of GST/HST
• Understand basic ITC rules
• Comprehend basic Rebate rules
• Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:

• Definitions
• Taxable vs. Exempt Supplies
• Input Tax Credits
• PSB Rebate
• Reference Materials

WHO WILL BENEFIT:

This Presentation is the First in the 9-Part Series of GST/HST Presentations. It is designed for a wide range of municipal representatives including financial officers, managers and other decision makers within your municipality. You will be introduced to a number of key GST/HST topics, as we lay the learning foundation for subsequent Presentations. The information is intended to review key issues to help representatives recognize GST/HST obligations and entitlements and assist in minimizing mistakes on a going forward basis.

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

TOPICS INCLUDE:

• Definitions
• Taxable Supplies
• Municipal Exemptions
• Recreation Programs
• Seizures and Repossessions
• Admissions
• Supplies Made to Other Municipalities
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for any Municipality and is intended for all individuals who may be involved with, or responsible for, a Municipality’s GST/HST. Attendees will hear about which revenues are GST/HST applicable and which are not. You will learn how to avoid critical GST/HST mistakes, such as failing to accurately charge and collect GST/HST, which can result in future non-compliance.

Do you know what percentage of ITC to claim on Operating Expenses? Are you aware of the specific ITC rules for Capital Properties? Did you know that ITCs could be as low as 0% or as high as 100%?

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 GST/HST and Digital Compliance Directorate employee who has 36 years experience working in CRA’s GST/HST programs. The Presentation will review some of the most important GST/HST issues concerning ITCs.

LEARNING OBJECTIVES:

• Recognize Key Legislative Provisions
• Understand Apportioning Requirements
• Apply the Correct Capital Property Rules
• Identify and Reduce Mistakes

TOPICS INCLUDE:

• Definitions
• Time Limits
• Operating Expense
• Allocation
• Capital Properties
• Change-in-use
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for all Municipalities, and their Accounting and Tax Professionals. It is intended for any individuals who may be involved with, or responsible for, the entity’s GST/HST. We will cover the basic ITC rules on Operating Expenses and introduce the different ITC rules for Capital Properties throughout an asset’s life cycle. The Presentation will help attendees ensure that the organization is correctly claiming all of its eligible ITCs. The information will also help to avoid making critical mistakes, which can result in the Municipality
becoming GST/HST non-compliant.

Are you sure your municipality is claiming all eligible Rebate amounts? Do you know the various eligibility rules and restrictions? Do you know how to recover previously missed claims?

 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, GST/HST Directorate employeewho has 36 years experience in CRA’s GST/HST Programs. The Presentation will identify and discuss how the PSB Rebate applies to your municipality, and to other organizations you may work or collaborate with. We will review entitlements, limitations, processes, and issues about a municipality’s claims.

LEARNING OBJECTIVES:

• Recognize PSB Rebate eligibility
• Identify limitations
• Understand how to correct for errors
• Avoid mistakes and potential CRA Compliance processes

TOPICS INCLUDE:

• Definitions
• Eligibility
• Exclusions
• Federal and Provincial Components
• When invoices Have Tax-Inclusive Pricing
• Application and Provincial Schedule
• Branches and Divisions
• Recovering Missed Amounts
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for all municipalities. The material is intended for all municipal representatives including any individuals who may be involved with, or responsible for, the organization’s GST/HST. You will learn about how the PSB Rebate applies and about situations that could limit, or even deny, entitlement. You will hear about maximizing the PSB Rebate, and how to avoid some of the common mistakes which can result in future non-compliance.

Does the Municipality have internal Branches or Divisions? Did you know some Branches & Divisions could be Small Suppliers and therefore not be required to charge or collect GST/HST? Would you like your Branches or Divisions to file their own Returns and Rebates separately from the main Municipality GST/HST account?  

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation. We will review essential information about these two, different, GST/HST Compliance processes, and about record-keeping for GST/HST. You will hear directly from CRA’s GST/HST Directorate, Headquarters employee who has 36 years experience working in GST/HST programs.

LEARNING OBJECTIVES:

• Understand the two different GST/HST Compliance processes
• Review methods and procedures
• Recognize your role
• Introduce GST/HST record-keeping provisions

TOPICS INCLUDE:

• What to expect
• Different steps for each process
• Timelines
• Results
• Records
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for various groups including Tax and Accounting Professionals, Municipalities, all Not-For-Profit sectors, other Public Service Bodies, and various For-Profit sectors. It is intended for any individuals who may work with, or be responsible for, an organization’s GST/HST account and record-keeping. It will also be of benefit to those individuals who may experience, or represent an organization during, a GST/HST Audit or
GST/HST Examination.

Were you aware that some ITCs cannot be claimed in full? Did you know that you must use an allocation method to calculate percentage of eligibility? Do you know what allocation methods can be used?

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 Directorate, Headquarters employee who has 36 years experience working in GST/HST programs. The Presentation will review this potentially complex ITC issue and help you ensure that the organization is accurately claiming ll eligible ITCs but not overclaiming.

LEARNING OBJECTIVES:

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

TOPICS INCLUDE:

• Definitions
• Requirements
• Methods of Allocation (i.e., Input vs. Output Based)
• Fair
• Reasonable
• Reference Materials

WHO WILL BENEFIT:

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

Do you know the GST/HST obligations & entitlements that occur during construction? Do you know at which stages these obligations and entitlements happen? Do you know how to correctly self-supply GST/HST on Apartment Buildings? Do you know what restrictions and conditions apply to the PBRH Rebate?

If you want to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation. You will hear directly from CRA’s GST/HST Directorate, Headquarters employee who has 36 years experience working in GST/HST programs. The Presentation will review the
various GST/HST obligations and entitlements as they occur during the construction phases of Multiple Unit Residential Complexes (MURCs), commonly referred to as Apartment Buildings.

LEARNING OBJECTIVES:

• Introduce MURC
• Confirm Input Tax Credits
• Understand Self-supply Obligations
• Review PBRH Rebate Eligibility

TOPICS INCLUDE:

• Claiming Input Tax Credits
• Substantial Completion
• Self-supply
• Fair Market Value
• PBRH Rebate
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for various industry sectors including Municipalities, Charities, Non-Profit Organizations, and various “For-Profit” sectors. It is intended for Tax and Accounting Professionals and those individuals who work with, or for, any organization which meets the GST/HST definition of the term “Builder”. The information will benefit anyone who represents Builders, or who may be responsible for an organization’s GST/HST account including real property transactions. Attendees will learn how to; correctly account for GST/HST, accurately claim back all eligible GST/HST amounts, avoid mistakes, and avoid becoming GST/HST non-compliant during the course of the construction process.

Are you aware of the GST/HST impacts of cost sharing arrangements? Do you know different arrangements have different GST/HST rules? Do you know how reimbursements are treated under Agency?

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 Directorate, Headquarters representatives who has 36 years experience in GST/HST Programs. The Presentation will identify and discuss how cost-sharing can affect an organization’s GST/HST. We will introduce concepts, focusing on entitlements and obligations of Agency relationship, to help better manage the GST/HST impacts.

LEARNING OBJECTIVES:

• Recognize cost-sharing
• Understand how to correctly account for GST/HST under arrangements
• Learn to properly claim only eligible amounts
• Apply applicable rules for each organization
• Avoid mistakes

TOPICS INCLUDE:

• Different arrangements
• Agency
• Impacts
• Reimbursements
• Examples
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for any individuals who may be involved with, or responsible for,an organization’s GST/HST. You will hear about how sharing costs on projects or programs, with one or more other entities, can impact your GST/HST obligations and entitlements. You will learn about what GST/HST issues should be considered when entering into a cost-sharing arrangement, and how to avoid common mistakes which can result in GST/HST non-compliance, missed claims, or both.

MORE INFO COMING SOON