Michael Monk  |  CRA

Are you aware of which Municipal Services are subject to GST/HST? Do you know when to charge GST/HST to other Municipalities? Do you know the conditions which can make a supply Exempt?  

This Canada Revenue Agency (CRA) Presentation will help you learn more about which Municipal revenue sources are GST/HST Taxable versus Exempt.  You will hear directly from the CRA GST/HST and Digital Compliance Directorate Headquarters employee who has 36 years experience working in CRA’s GST/HST Programs.  The Presentation will include information about GST/HST application to various supplies and review several GST/HST exemptions.  The information will help Municipal representatives better understand how to help their Municipality to correctly apply the tax, and stay GST/HST compliant.

LEARNING OBJECTIVES:

• Understand GST/HST Taxable rules
• Identify when the Municipality must charge and collect GST/HST
• Apply proper tax application rules on dispositions of Capital and Real Property
• Recognize, reduce, and eliminate common GST/HST mistakes

TOPICS INCLUDE:

• Definitions
• Taxable Supplies
• Residential Services Exemptions
• Transit
• Recreation Programs
• Admissions
• Para-Municipal Supplies and Supplies Made to Other Municipalities
• Seizures
• 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 better understand how to avoid mistakes, such as failing to accurately charge and collect GST/HST, which can result in future non-compliance.

Did you know that ITCs could be as low as 0% or as high as 100%? Do you know what percentage of Operating Expenses are eligible? Are you aware of the different ITC rules for Capital Properties Acquisition vs. Improvements vs. Changes-In-Use?    

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from the CRA GST/HST and Digital Compliance Directorate, Headquarters 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 Operating Expense Apportioning   
• Apply the Correct Capital Property Rules  
• Identify and Reduce Mistakes

TOPICS INCLUDE:

• Definitions
• Time Limits
• Operating Expense
• Source Document Requirements
• Apportioning Obligation
• Restrictions and Limitations
• Capital Properties
• Changes-in-use
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for Municipalities, plus 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 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 claiming all of its eligible ITCs and avoid making some of the more common mistakes which can result in future GST/HST non-compliance.

Do you wonder if you might have missed claiming an eligible amount?  Are you aware of which expenditures are not eligible for the Rebate? Do you know how to recover previously missed claim amounts?

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 representative who has 36 years experience in CRA’s GST/HST Programs. The Presentation will identify and discuss how the PSB Rebate applies to Municipalities including the Federal Component and any Provincial Component as applicable. We will review percentages, ineligible items, timelines, and more to help the organization’s representatives ensure that they have claimed all eligible amounts and have not over-claimed or claimed incorrectly, thereby creating GST/HST non-compliance.     

LEARNING OBJECTIVES:

• Understand PSB Rebate rules  
• Identify the eligibility process
• Apply proper claiming methods  
• Learn how to avoid mistakes

TOPICS INCLUDE:

• Definitions
• Non-creditable Tax Charged
• Exclusions
• Percentages
• Recovering missed amounts
• Reference Materials  

WHO WILL BENEFIT:

This Presentation is designed for all Municipalities.  It is intended for any individuals who may be involved with, or responsible for, the entity’s GST/HST.  You will learn about how the PSB Rebate works and about situations that could limit, or even deny, your entitlement.  You will hear about maximizing PSB Rebates and about how to avoid mistakes which could result in missed amounts or incorrect claims that can result in GST/HST arrears and non-compliance.

Do you know differences between a CRA Audit and an Examination? Would you like to know what to expect and how to prepare for each?  Do you want to learn more about correct GST/HST record-keeping?

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 CRA’s GST/HST programs.  We will review important information about each of the two separate CRA compliance process, discuss their similarities and differences, and review record-keeping requirements for GST/HST purposes.   

LEARNING OBJECTIVES:

• Introduce both GST/HST compliance processes
• Understand methods and procedures
• Review your role
• Apply proper GST/HST record-keeping provisions

TOPICS INCLUDE:

• What to expect
• Steps
• What is reviewed
• Timelines
• Waiver of Limitation Periods
• Source Documents
• Retention Periods
• Reference Materials    

WHO WILL BENEFIT:

This Presentation is designed for various groups including Municipalities, Not-For-Profit sectors, various For-Profit sectors, plus Tax and Accounting Professionals.  The information is intended for any individuals who may work with, or be responsible for, an organization’s GST/HST account, and for individuals who may experience or support the organization through a GST/HST Audit or Examination.   

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 want to learn more, you should attend this CRA GST/HST Presentation.  You will hear directly from CRA’s GST/HST Directorate Headquarters Representative who has 36 years experience working in CRA’s GST/HST Programs. The Presentation will help you identify and correctly apply GST/HST legislative provisions with respect to transactions a Municipality makes internally versus supplies made to other persons.  We will discuss Elections available to the Municipality as pertains to its eligible Branches and Divisions for GST/HST reporting.      

LEARNING OBJECTIVES:

• Correctly identify when not to charge GST/HST
• Understand importance of single legal entity status
• Apply the correct rules for Elections   
• Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:

• Definitions
• GST/HST Registration Restrictions
• Requirement for Eligibility
• Small Supplier Status Election
• Authorization to File Separate GST/HST Returns and Rebate Applications
• Reference Materials

WHO WILL BENEFIT:

This Presentation is intended for representatives of all Municipalities and for Tax and Accounting Professionals.  It is designed for individuals who work with, or who are accountable for, a Municipality’s GST/HST.  The information will help you ensure that you organization is correctly applying the GST/HST rules when considering its own Branches and Divisions, including the correct use and application of certain GST/HST Elections.  You will learn how to avoid making mistakes which can result in future non-compliance.

Do you know when to charge GST/HST in unusual situations? Do you know which GST/HST issues apply only to Municipalities?  

This Canada Revenue Agency (CRA) Presentation will help you learn more about some unusual or potentially highly impactful situation which can impact Municipalities.  You will hear directly from the CRA’ GST/HST and Digital Compliance Directorate Headquarters employee who has 36 years experience working in CRA’s GST/HST Programs.  The Presentation will include information about several GST/HST issues, some of which only apply to Municipalities.

LEARNING OBJECTIVES:

• Understand GST/HST application rules
• Identify GST/HST impacts on amalgamations and transfers of assets
• Apply proper tax credit rules on dispositions of Property
• Recognize, reduce, and eliminate common GST/HST mistakes

TOPICS INCLUDE:

• Amalgamation, Merger, or Consolidation
• Branches and Divisions
• Transferring of Assets and Property
• Sales of Real Property
• Subsidized Housing and Self-supply
• Cost-sharing Arrangements
• Municipal Officers’ Allowance
• Grants and Subsidies
• 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 unusual events or transactions might attract GST/HST, and what to do when disposing or transferring Municipal assets.  You will hear about how to recognize GST/HST risk issues and avoid mistakes such as failing to accurately charge and collect GST/HST, which can result in future non-compliance.

Do you know the GST/HST obligations & entitlements that occur during construction?  Do you know how much tax you must remit on your GST/HST return upon Self-Supply? 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 CRA’s 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
• Apply PBRH correctly

TOPICS INCLUDE:

• Input Tax Credits During Construction
• Substantial Completion
• Self-Supply
• Fair Market Value
• Minimum Amount of GST/HST Owing on Self-Supply
• PBRH Rebate
• When Construction Begins Provisions  
• 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 any individuals who work with an entity which meets the GST/HST definition of the term “Builder”.  The information will also benefit anyone who represents Builders, or who may be responsible for the organization’s Real Property transactions.  Attendees will learn about the obligation to Self-Supply GST/HST upon Substantial Completion, determine the amount of tax required to be included on their GST/HST returns, correctly claim back all eligible GST/HST amounts but not overclaim, and avoid making mistakes which could create large dollar arrears thereby causing the organizing to become GST/HST non-compliant.         

Did you know that that certain Non-Profit Organizations and Others could be treated as a Municipality for GST/HST purposes?  Are you aware of the GST/HST impacts of that status change?  Do you know how to correctly obtain that Municipal Status?

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 35 years experience working in CRA’s GST/HST programs. The Presentation will review some situation when organizations, including Non-profit Organizations, could be considered to be a Municipality for GST/HST purposes. We will discuss the resultant GST/HST changes to both obligations and entitlements as they occur under this changed status, and we will review the process for requesting and maintaining this necessary prior approval from CRA.

LEARNING OBJECTIVES:

• Recognize Opportunities for Additional Claims
• Understand new GST/HST impacts  
• Apply appropriate legislative provisions
• Avoid potentially costly mistakes

TOPICS INCLUDE:

• Who Qualifies as a Municipality
• Rent-Geared-to-Income Housing (RGI)
• Effects of Municipal Designation or Determination
• Enhanced Municipal PSB Rebate
• End of Government Funding
• Reference Materials    

WHO WILL BENEFIT:

This Presentation is designed for various not-for-profit groups including Non-Profit Organizations (NPOs), Municipalities which may work with or be associated in some way with these entities, and any Tax and Accounting Professionals.  It is also intended for anyone who may work with, or be responsible for, an organization’s GST/HST.  Attendees will learn to recognize opportunities for additional GST/HST recoveries, to avoid making new claims without prior CRA approval, and to avoid mistakes which can result in unintended GST/HST non-compliance.           

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. 

.

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.  

.

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.

.

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.

.

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.

.

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.

.

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.

.