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 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
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 program was reviewed and approved by the Registrar of the Private Training Institutions Branch of the Ministry of Advanced Education and Skills Training.
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