This course will provide an overview of the legislative and case law updates between 2020 and mid-2021 relating to GST/HST, with an emphasis on the new simplified registration rules for non-residents and collection obligations for platform operators. 

Topics include:
• new rules for non-residents and sales of services, intangible personal property, and qualifying tangible personal property supplies
• other 2021 legislative changes, including changes to input tax credit thresholds and new housing rebate conditions
• changes in law introduced pre-2020: Virtual payment instruments (i.e., cryptocurrency) and holding company rules
• case law update (selection of cases from 2020 and first half of 2021)

Learning Objectives
By the end of this course, participants should be able to:
• Identify new or emerging GST/HST rules or interpretation and application of existing legislation
• Explain at a high level the new legislative measures for non-residents, platform operators and fulfillment warehouses, and accommodation platforms.
• Summarize the key decisions relating to GST/HST released in 2020-2021.

Prerequisite Knowledge
Participants should have some working knowledge of the basics of GST/HST and ideally have taken GST/HST Fundamentals or have equivalent knowledge.

Applicable for:
This course is intended for an accounting professional with at least one year of exposure or experience with GST/HST matters.

What to Expect
• An email will be sent from CPA Manitoba to the participant within two business days of registration. The email will include information on how to access the course along with the necessary login credentials. 
• Once sent, the email will also be found in your Account Communication tab of the CPA Manitoba Member Portal.
• This course is designed for participants to view while following along with the course material provided. 
• This self-study course allows the user to save their progress and return to continue later.
Registration is for this course is open until August 31.2023 and should be completed by September 30, 2023, after this time, access to the course will no longer be available.
To receive a certificate, participants must complete a quiz at the end of the course. Unlimited quiz attempts are available until the passing grade of 70% or better is achieved. After this you will no longer have access to the quiz.