Michael Monk  |  CRA

Did you know there are differences between GST/HST Pre-assessment Reviews versus GST/HST Post-assessment Audits?
Are you aware of the differences and similarities between each?
Do you want to review GST/HST record-keeping information?

If so, you should attend Canada Revenue Agency’s (CRA’s) GST/HST Presentation. You will hear directly from CRA’s GST/HST Headquarters employee who has 30+ years experience working in GST/HST programs. The Presentation will review some of the publicly available information on these issues and
provide some other tips.

LEARNING OBJECTIVES:

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

TOPICS INCLUDE:

• What to expect
• Steps
• Timelines
• Record-keeping legislation
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for various groups including Municipalities, the Not-For-Profit sector (Charites and Non-Profit Organizations), the various For-Profit sectors, and others. It is intended for individuals who may be responsible for the organization’s record-keeping and GST/HST filings, and for those who may represent the organization through a GST/HST Audit or Examination.

Are you aware of the different types of cost sharing arrangements?
Did you know that different arrangements can have different GST/HST impacts?

If you would like to learn more about this issue, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation. You will hear directly from CRA’s Headquarters employee who has 30+ years experience in GST/HST Programs. The Presentation will discuss how certain relationships and cost sharing arrangements can affect a Municipality’s GST/HST. We will introduce some of the different types of cost sharing arrangements, plus review entitlements and obligations of Agency rules to help you better manage your GST/HST.

LEARNING OBJECTIVES:

• Recognize cost sharing issues
• Understand how to correctly account for GST/HST when sharing costs or projects
• Apply correct GST/HST rules to ensure accurate accounting for GST/HST
• Learn to accurately claim back only eligible GST/HST

TOPICS INCLUDE:

• Different arrangements
• Application
• Impacts
• Examples
• Reference Materials

WHO WILL BENEFIT:
This Presentation is designed for individuals who may be involved with their Municipality’s GST/HST as they contemplate joint projects or programs with other entities. You will hear about how sharing costs on projects or programs with 1 or more other entities can impact your GST/HST obligations. You will learn about what GST/HST issues you should consider when entering into cost sharing arrangements, and how to avoid common mistakes which can result in future non-compliance and/or missed claims.

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 Headquarters employee who has 30+ 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 your 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 all individuals who may be involved with the organization’s GST/HST. You will hear about how transfer payments received can impact your potential GST/HST obligations. You will learn about what GST/HST issues you should consider when your organization is in receipt of such payments, and how to avoid mistakes which could result in unexpected GST/HST amounts owing and future non-compliance.

Do you know when certain types of admissions are taxable supplies for GST/HST?
Did you know that there is an Election to allow someone other than you to account for the GST/HST in some situations?

If you would like to learn more about these issues you should attend CRA’s GST/HST Presentation. You will hear directly from CRA’s GST/HST Headquarters employee who has 30+ years experience working in GST/HST programs. The Presentation will review some of the publicly available information on these issues, as well as provide you with some insight and tips.

LEARNING OBJECTIVES:

• Know Types of Admissions
• Recognize When Different Rules Apply
• Understand Agency Rules and the Impacts on Tax Obligations

TOPICS INCLUDE:

• Definitions
• Admissions to Places of Amusement
• Agency
• Election For Agent to Account for Tax
• Obligations and Liability for You and Agent

WHO WILL BENEFIT:

This Presentation is designed for numerous types of organizations including Charities, Non-Profit Organizations and Municipalities. The information is intended for any individuals who may work with or be responsible for the organization’s GST/HST. You will learn about when certain types of admissions are GST/HST taxable supplies, and if you can elect to have another person other than your organization account for the GST/HST on certain supplies. And we will review the potential joint liability provisions, in respect of the associated GST/HST, for all persons under certain elections and relationships.

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
• Recognizing that Charities and NPOs each have different GST/HST rules
• 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, jointly operate programs 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 about how to ensure you avoid some misunderstandings and common mistakes which can result in future non-compliance for the Municipality and/or an NPO.

Do you want to learn about GST/HST during construction?
Are you aware how fair market value impacts real property?
Do you want to review recent changes to Rebate rules?

If so, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation. You will hear directly
from CRA’s GST/HST Headquarters employee who has 30+ years experience working in GST/HST
programs. The Presentation will review the general processes involved with respect to real property,
rentals, and certain rebate information.

LEARNING OBJECTIVES:

• Introduce real property
• Discuss input tax credits claims
• Understand self assessment obligations
• Review rebate issues

TOPICS INCLUDE:

• Introduce real property
• Discuss input tax credits claims
• Understand self assessment obligations
• Review rebate issues

WHO WILL BENEFIT:

This Presentation is designed for various groups including Municipalities, the Not-For-Profit sector (Charites and Non-Profit Organizations), various For-Profit sectors, and others. It is intended for those who may be responsible for the organization’s GST/HST and its real property transactions and processes. Individuals will hear about how to ensure that their organization complies with their obligations and how to ensure it claims back all eligible GST/HST.