Indirect Tax Update 2023

This course reviews the changes related to indirect tax in the last two years to ensure you have not missed any knowledge of practical importance to your client or your organization. The course includes a review and discussion of legislative changes and recent cases in indirect taxes and its application, including changes in GST/HST, Provincial Sales Tax (British Columbia) (“BC PST”), Manitoba Retain Sales Tax (“RST”), and Saskatchewan Provincial Sales Tax (“SK PST”). An overview of the new federal Underused Housing Tax (“UHT”) will also be included. This course includes a brief overview of the Select Luxury Items Tax (“Luxury Tax”). Finally, this course will cover some key case law updates. This course does not canvas the changes in provincial/municipal real property taxes or other commodity specific taxes, such as carbon tax.

This course will provide an overview of the legislative and case law updates between the end of 2021 and mid-2023 relating to indirect taxes, with an emphasis on the changes to GST/HST, BC PST, RST, SK PST. Prioritization will be given to updates in 2023. An overview of the UHT will be given, with a brief discussion on the Luxury Tax. References to administrative position will be made where relevant. Finally, this course will cover some key case law updates.

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

Prerequisites - Knowledge, Experience or Courses

  •  Participants should have some working knowledge of the basics of GST/HST and ideally have taken GST/HST Fundamentals or have equivalent knowledge
  • Basic working knowledge of provincial sales taxes is recommended but not required

Learning Objectives
By the end of this course, participants should be able to:

  • Identify new or emerging indirect tax rules or interpretation
  • Describe at a high level the new GST/HST measures for cryptocurrency, real estate assignments
  • Describe at a high level the various federal and provincial rules regarding platforms and digital services
  • Describe briefly the UHT and Luxury Tax
  • Identify the key court decisions relating to indirect taxes released in late-2021 to mid-2023
  • Identify upcoming legislative changes
  • Recognize areas of potential controversy with respect to indirect taxes

Content
The topics in this seminar include:

  • GST/HST
    • Budget updates 
    • Case law released in latter half of 2021 up to mid 2023
  • BC PST
    • Budget updates
    • Case law released in latter half of 2021 up to mid 2023
  • Manitoba RST
    • Budget updates
    • Case law released in latter half of 2021 up to mid 2023
  • SK PST
    • Budget updates
    • Case law released in latter half of 2021 up to mid 2023
  • Luxury Tax
    • Overview of scheme
    • Implementation and application
  • UHT
    • Overview of scheme
    • Implementation and application

Presented by PD Partner: CPA Pro

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 March 31, 2024 and should be completed by August 31, 2024, 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.

CPA Manitoba PD Terms and Conditions 
When
1/1/2024 - 3/31/2024

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