Michael Monk  |  CRA

Are you aware of the different PSB Rebate eligibility rules?
Have you ever wondered if you had missed claiming all eligible amounts?
Do you know how to recovery missed claims from the past?

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 in GST/HST Programs. The Presentation will identify and discuss how the PSB Rebate applies to municipalities. We will review entitlements, restrictions and the overall rules to help you better manage your organization’s PSB Rebate.

LEARNING OBJECTIVES:
 Recognize PSB Rebate eligibility
 Understand how to correctly claim the PSB Rebate
 Apply carry forward rules for missed claims

TOPICS INCLUDE:
 Definitions
 Eligibility
 Exclusions

WHO WILL BENEFIT:
This Presentation is designed for all individuals who may be involved with the municipality’s GST/HST. You will learn about how the PSB Rebate applies to your municipality and about any limitations that can impact, or even deny your claim. You will hear about maximizing your PSB Rebates and how to avoid some of the common mistakes which can result in future non-compliance.

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 some of the most common GST/HST errors?

If so, you should attend the Canada Revenue Agency (CRA) GST/HST Introductory Presentation for Municipalities. You will hear directly from CRA’s GST/HST Headquarters representative who has 30+ years experience in GST/HST Programs. The Presentation will introduce you to the core GST/HST issues, including tax obligations, rebates and other credits. We will review some of the most essential GST/HST rules and legislation to assist your municipality.

LEARNING OBJECTIVES:
Differentiate which revenues are subject to GST/HST
 Understand Public Service Bodies’ (PSB) Rebate rules
 Apply the correct rules for claiming Input Tax Credits
 Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:
 Definitions
 Taxable vs. Exempt Supplies
 Input Tax Credits
 PSB Rebate
 Capital Properties
 More

WHO WILL BENEFIT:
This Presentation is intended for a wide range of municipal representatives including financial, managers and other decision makers within your municipality. It is designed to help your team manage your municipality’s GST/HST, help ensure you do not miss out on claiming all eligible entitlements while also helping to avoid mistakes on a going forward basis.

Do you want to hear about which revenues are GST/HST taxable?
Have you ever wondered if you have incorrectly accounted for GST/HST?
Do you know about obligations to self-assess GST/HST?

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 include information about revenue sources that attract GST/HST and those that do not. We will review the fundamentals for municipalities to help you ensure that your organization is correctly accounting for GST/HST.

LEARNING OBJECTIVES:
 Recognize which revenue sources attract tax
 Review revenues not subject to tax
 Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:
 Taxable vs. Exempt Supplies
 Self-assessment
 Importations
 Inter-municipal & Intra-municipal Supplies

WHO WILL BENEFIT:
This Presentation is designed for all types of municipalities. It is intended for a variety of representatives
including financial, managers and other individuals who may be involved with the municipality’s
GST/HST. And it will be of assistance to those who wish to ensure that your municipality is being
charged the correct amount of tax on your purchases. You will learn about how to avoid some common
mistakes which could result in future non-compliance issues.

Did you know there are different GST/HST rules for Capital Properties?
Were you aware that entitlements and obligations can change over time?

If you would like to understand more about these issues, you should attend CRA’s GST/HST Presentation about Capital Properties and Input Tax Credits (ITCs). 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 most important GST/HST issues concerning Capital Real Property and Capital Personal Property to help you better manage your organization’s GST/HST obligations and entitlements.

LEARNING OBJECTIVES:
 Recognize the key GST/HST issues for Capital Properties
 Know when to account for GST/HST in different circumstances
 Understand and apply the correct rules for claiming ITCs over time
 Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:
 Definitions
 Acquisition rules
 Improvement rules
 Changes-in-use rules

WHO WILL BENEFIT:
This Presentation is designed for various Public Service Bodies including Municipalities. It is intended for all individuals who may be involved with the entity’s GST/HST. We will cover the Capital Property GST/HST rules, from initial purchase to various changes as they occur over time. You will hear about maximizing your GST/HST recoveries and how to avoid some of the common mistakes which can result in future non-compliance.