Canadian GST/HST Overview

The Canadian GST/HST course teaches students the fundamentals of GST (Goods and Service Tax) and HST (Harmonized Sales Tax) in Canada. These taxes are a constant factor in everyday life and sales tax affects every industry across Canada. Understanding how Canada’s sales tax system works will provide you with new ways to advance your career.

Through this course, students will gain a comprehensive understanding of GST/HST and the many factors surrounding it. GST and HST will be discussed from a historical perspective as well as from a practical perspective. Relevant legislation and laws that govern GST will be covered in the course as well as the different GST/HST provisions for domestic and imported goods.

Each province has different regulations regarding GST and HST. This course teaches students the different rules and regulations each province has for sales tax. Students will learn about varying rates, exemptions, and rebates on a province-specific basis.

Students will complete this course with a thorough understanding of the laws surrounding GST/HST, how the taxes are enforced and how they affect business in Canada.

Practical Application

This course serves as an excellent source of knowledge for anyone looking to make a career in the field of taxation. People working in the field of accounting will benefit from this course, especially those working as tax professionals. Business owners can use this course to advance their understanding of taxation and ensure their business is in compliance with federal and provincial regulations.

Canadian GST/HST Basics Format

The Canadian GST/HST Basics course is delivered through our live online format, allowing students to participate in classes from anywhere in the world with a stable internet connection. With part-time class hours, students can easily fit their studies into even the busiest schedule.

Topics Covered/Learning Objectives

Upon successful completion of this course, students will have increased knowledge of:

Session 1

• Introduction: GST/HST Basics; the history and scope of GST/HST
• Registering for the tax and filing returns

Session 2

• Complying with GST/HST Legislation

Sessions 3 & 4

• Application of GST/HST in various Provinces

Sessions 5 & 6

• Made in Canada: GST/HST Provisions
• Imported Goods: GST/HST Provisions

Session 7

• GST/HST Concepts- Definition of Commercial Activity; Definition of a Business; Partnerships; Trusts

Sessions 8 & 9

• Input Tax Credits and Rebates

Session 10

• Zero-Rated and Exempt Supplies

Session 11

• Elections and Applications under GST/HST Legislation

Session 12

• Employee and Shareholder Expenses and Benefits

Session 13

• Real Property

Session 14

• Administration and Enforcement of GST/HST Legislation

Session 15

• Assessments, Objections and Appeals

Admission Requirements

None

Instructor

Subject to change without notice

Saeed Ahmed

During his 15 years as a professional accountant, Saeed Ahmed has collected valuable experiences in Canada. He has been a financial manager in the private sector, a public service officer with the Federal government, a business owner and recently a business teacher. He is inspired to pass along the best that he has learned. Saeed appreciates good, healthy discussions that result in productive action. His teaching style is to learn from stories, anecdotes, common sense and critical thinking to discover the reasoning behind ideas and put everything into practice.  

John Kurian

John Kurian is a professionally trained and experienced accounting instructor with over 20 years of experience in the fields of corporate accounting, finance, mergers and acquisitions, technology, and education. He is passionate about teaching and e-learning and draws on his practical experience when teaching accounting, business, and technology courses. He believes that good hands-on training and learning real-world experience are key to developing successful accounting knowledge and skill sets in managing business operations. John has taught accounting and business courses in six provinces in China and has developed courses and taught or facilitated professional accounting degree programs, MBAs, and graduate programs for leading universities in Canada.

Heather Stahl

Heather Stahl is a Certified Public Accountant (CPA) in Alberta. Her educational adventure began with a Bachelor of Science degree from the University of Alberta. Following several years in the oil and gas industry, she pursued her passion for numbers with an accounting certification with CGA Alberta. She has worked in a variety of sectors such as agriculture, government and public practice. As a tax specialist in public practice, she advised on complex corporate reorganizations. While completing her Master’s in Business Administration, Heather was inspired to teach others. She has a passion for helping others and ensuring their success.  

Dates

Live Online

Part-Time:

• February 7, 2023 - March 28, 2023
  • Students must devote at least 3 hours per week to attend live webinars
  • Webinars will be held on Tuesdays and Thursdays from 5:00 to 6:30 pm PST
  • Outside of live instructional periods, students will be expected to take part in various independent and/or group activities

Required Materials

• A Practical Guide to the GST/HST, 8th Ed. Roberge, Tomlinson, Corris. Wolters Kluwer. 2017.

Fees

The registration fee for this course is $595.

Technical Requirements

Live Online Students

Ashton College uses web conferencing tools for conducting online classes and online learning management systems for managing resources, assignments, and grades. These tools help instructors and students connect live online as well as asynchronously. The basic requirements for online learning include a computer, webcam, speakers, and a microphone or a headset and headphones, along with a reliable internet connection. Though online learning can be pursued using smartphones and tablets, the use of laptops or desktop computers is encouraged for an enhanced learning experience.

 

This course does not require approval by the Private Training Institutions Branch of the Ministry of Advanced Education and Skills Training. As such, it was not reviewed.