Stay current with recent legislative changes and reinforce your GST/HST fundamentals to ensure compliance and avoid costly reporting errors.
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:
The presenters also review significant recent case law covering:
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.
AJAG Professional Development was founded in 2003 with a mission of making professional development easier and more cost-effective for Canadian accountants and other financial advisory professionals. Our comprehensive range of flexible and reasonably-priced courses, programs and seminars are delivered online and in classroom-style settings in the Greater Toronto Area (Toronto, Oakville and Markham). AJAG features a roster of highly-qualified instructors who deliver content that is pertinent, up-to-date and engaging.
Partner, Tax Toronto
Bryan Horrigan is a partner in Baker McKenzie's Tax Practice Group in Toronto. Prior to joining the Firm in 2018, Bryan was a lawyer with a boutique tax law firm in Toronto, providing advice on indirect tax and trade matters in both planning and dispute resolution contexts.
Sr. Associate, Tax Toronto
Stuart Clark is an associate in Baker McKenzie's Tax Practice Group in Toronto. He advises on Canadian indirect tax and commodity tax issues. Prior to joining the Firm, he was a lawyer with a boutique firm in Toronto, providing planning and dispute resolution advice on indirect tax, customs, and trade matters. Stuart has contributed on tax and customs matters to various Canadian publications, including Sales Tax, Customs & Trade, Tax for the Owner-Manager, Canadian Tax Focus, and Thomson Reuters’ Customs & Trade Newsletter. His work has also been featured in the Canadian Bar Association’s commodity tax quarterly roundup.
Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.
Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.
