OBJECTIVE: 
Failure to be aware of the complexities of the GST and HST can result in lost recovery opportunities or worse, large tax assessments. The course presents advanced GST/HST topics to enhance your knowledge about Canada’s value-added-tax. Concepts related to the application and the recovery of GST/HST will be discussed. The course builds on the knowledge participants received during the GST/HST: Fundamentals seminar. It will provide participants with an overview of more important GST/HST concepts, definitions and identifies some important areas which are frequent sources of errors/assessments. 

Participants will be exposed to various GST and HST topics and issues accompanied by relevant everyday examples. At the end of the day, attendees will have been exposed to an abundance of common GST/HST issues. The information presented will be extremely useful to CPAs, students and for those who work with the GST and HST on a daily basis. It is a great overview of topics to reaffirm your knowledge of the GST/HST and receive an update on new and trending issues. 

WHO WILL BENEFIT:
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 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. 

LEARNING OUTCOMES:
Participants will be able to define and explain numerous terms and phrases used for GST/HST purposes including:

• the importance of understanding the characterization of a supply, 
• the correct recovery treatments for employee reimbursements and other cost recoveries,
• numerous areas of exposure for the non-collection of tax, and
• describe common exposures related to taxable imports and exports. 

CONTENT:

•  Introduction 
• Review of important concepts 
• Collection issues 
• Common recovery issues 
• Cross border issues 
• Variety of issues 
• Public sector bodies 
• Status Indian transactions
• Audits, assessments and director liability 

PREREQUISITES:
GST/HST – Fundamentals and/or a good working knowledge of the basic GST and HST rules. 

COURSE LEADER: JEFF HARRISON, CPA, CMA