The course provides an overview of Canada’s federal sales tax relevant for accountants working with clients or in industry. The who, what and when for GST commences with a review of the three different types of supplies and their significance. The GST and HST place of supply rules are presented in detail with lots of examples because their misinterpretation often creates significant exposures for suppliers located in both non-HST and HST provinces. Also reviewed are registration, collection requirements, who pays tax, input tax credit entitlements and some cross border issues. The material highlights common sources of errors and assessments frequently discovered during a GST/HST audit or a review of a client’s books and records.

Applicable For

CPAs and students, practitioners to accountants in business/industry and other advisors who want to obtain a greater understanding of the federal sales tax system in Canada. It will also be beneficial to those who deal with the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) on a daily basis or those who would like a refresher and update of trending issues.

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 login credentials.

Registration is for this course is open until August 31.2022 and should be completed by September 30.2022, after this time, access to the course will no longer be available or refundable.

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.

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.

CPA Manitoba PD Terms and Conditions