Watch a qualified CPA instructor teaching the course and access a copy of the same course material that is provided to attendees of an in-person session. 

After registering for a Video on Demand course, CPA Saskatchewan will send you information on how to access the course within 2 business days.

Click HERE for more information on Video-On-Demand courses.

OBJECTIVE: 
Join us in reviewing the changes related to GST/HST in the last year to ensure you haven’t missed anything of practical importance to you, your client(s) or your organization. The course includes a review and discussion of legislative changes and recent cases impacting GST/HST and its application. 

The course will provide an overview of the legislative and case law updates between 2020 and mid-2021 relating to GST/HST, with an emphasis on the new simplified registration rules for non-residents and collection obligations for platform operators. 

WHO WILL BENEFIT:
Accounting professionals with at least one year of exposure or experience with GST/HST matters.

LEARNING OUTCOMES:
The course will enable participants to:

• identify new or emerging GST/HST rules or interpretation and application of existing legislation,
• explain at a high level the new legislative measures for non-residents, platform operators and fulfillment warehouses, and accommodation platforms, and
• summarize the key decisions relating to GST/HST released in 2020-2021.

CONTENT:

•  Case law update for 2020-2021
• Overview of new legislative measures, including:
  
  • the new GST/HST simplified registration regime
  • collection obligations for platform operators
  • new rules for fulfillment houses
  • accommodation platforms
• Overview of other legislative changes to the Excise Tax Act that are included in Bill C-30

PREREQUISITES:
Participants should have some working knowledge of the basics of GST/HST and ideally have taken GST/HST Fundamentals or have equivalent knowledge.