Name: GST/HST - The Basics
Price: 99 CAD
Rating: 4.7 (197 reviews)

What You'll Learn

check_circleDefine and differentiate between GST, PST, and HST, outlining their respective scopes and applications within the Canadian taxation system.

check_circleDemonstrate comprehension of the mechanics of value-added tax (VAT) from the perspective of a seller, including the process of calculating, collecting, and remitting GST/HST.

check_circleClassify various types of supplies, such as taxable, zero-rated, and exempt, and elucidate how these distinctions impact GST/HST obligations for businesses operating in Canada.

check_circleEvaluate eligibility criteria and procedures for GST/HST registration, including exemptions for small suppliers, and analyze the implications of registration status on reporting requirements and frequency.

About This Course

This course reviews the “basics” of GST & HST. After taking this course, participants should be able to understand the fundamental rules of GST & HST and how they apply to businesses in Canada.

Topics covered include:

Difference between GST, PST, and HST
Mechanics of the value-added tax from the seller’s perspective
Types of supplies: Taxable vs. Zero-rated vs. Exempt
Registration requirements and the “small supplier” exemption
Reporting frequencies – annual vs. quarterly vs. monthly
Input Tax Credits (“ITCs”)
Claiming ITC’s on expenses
Claiming ITC’s on purchases of capital property
Quick Method
Filing requirements, deadlines and penalties
Special circumstances

Your Instructor

Alex Garber

Educator and Tax Advisor

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star7,387 reviews

Alex Garber, CPA, CA, MTax has been working in public accounting since 2004, focusing primarily on income taxation for Canadian owner-managed businesses and their shareholders. Alex presents PD seminars for CPA Ontario and facilitates at the CPA Canada In-Depth Tax Program. Alex is also a faculty member at the Schulich School of Business, York University, where he teaches income taxation at both undergraduate and master's levels. Alex started his career with Deloitte and Touche LLP in Toronto. He is currently an independent tax advisor, assisting various clients, sole-practitioners and CPA firms in Ontario.

Frequently Asked Questions

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GST/HST - The Basics

What You'll Learn

About This Course

Your Instructor

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