Course Overview: GST/HST Update and Refresher

Navigating the intricate landscape of Canadian indirect tax requires both a solid grasp of foundational concepts and a keen awareness of recent legislative changes. The GST/HST Update and Refresher course provides a comprehensive deep dive into the Excise Tax Act, delivered by experienced tax lawyers. This content is designed to help tax professionals, accountants, and business leaders minimize compliance risks and maximize financial recovery through proper Input Tax Credit (ITC) management.

Course Content:

The course begins with a robust refresher on core GST/HST concepts. Participants will explore the critical importance of characterization—determining whether a supply is tangible property, intangible property, or a service—and how this classification dictates tax status. The curriculum details the specific rules for single versus multiple supplies, commercial activity, and the complex place of supply rules that determine which provincial rates apply. Furthermore, the session provides a detailed analytical framework for claiming Input Tax Credits (ITCs), including documentation requirements and the nuances of defining a recipient.

Moving beyond the basics, the course analyzes the latest developments from the federal budget and the courts. This includes:

• Examination of the Underused Housing Tax repeal
• Changes to the luxury tax
• New reverse charge mechanism for telecommunication services

The presenters also review significant recent case law covering:

• Director liability
• Tax status of residential complexes used for short-term rentals
• Judicial authorization for requests for information

The session concludes with an in-depth focus on the digital economy, specifically the online marketplace rules, defining who qualifies as an operator and outlining registration and collection obligations for e-commerce.