Municipal Tax Applications Webinar Series

This three-part webinar series provides a comprehensive look into key areas of municipal operations concerning GST/HST rules. Join us to equip yourself with valuable insights and strategies to enhance your municipality's financial management and operational efficiencies. This series is ideal for municipal finance professionals and those who are responsible for their organization's GST/HST account, financial management, and administration.

As a structured three-part series, each webinar will provide in-depth coverage of each topic: intra-municipal and inter-municipal supplies, fair and reasonable input tax credit allocation methods, and public service body rebates. Your registration will include access to all three webinars, with the expectation that participants attend all three sessions. Attendance during each session is highly encouraged as each webinar topic will build off participants' previous learning. Individuals cannot register for each webinar separately.

Member/Non-Member Price: $225.00 + HST for full series

Note: due to Canada Revenue Agency (CRA) protocol, webinars will NOT be recorded.

Tuesday, March 25, 2025 | 12:00 PM -1:00PM
Do you know if GST/HST applies to supplies provided by one municipality to another? Do you know how to account for GST/HST when providing goods and services to other areas within the municipality?
This session will help you learn how to correctly apply GST/HST rules with respect to transactions your municipality may make with other municipalities, and when transferring goods or providing services internally to other branches or divisions within the municipality. Together, we'll review important definitions, talk through the process of transferring or providing supplies between municipalities and internally, and review reference materials. We will examine unique issues to help you recognize potential GST/HST consequences when making transactions externally and internally.
Learning Objectives:
- Correctly identify when to charge GST/HST
- Understand the importance of separate legal entity status
- Apply the correct rules when establishing if a taxable supply takes place
- Identify and avoid common GST/HST mistakes
- Know how to avoid certain mistakes that can result in future non-compliance for the municipality
Tuesday, April 22, 2025 | 12:00 PM -1:00PM
Do you know how to correctly claim all input tax credits (ITCs)? Are you aware that certain credits can only be partially claimed? Do you know how to correctly determine what percentage of credits may be eligible?
This session will review one of the more complex and potentially important GST/HST issues municipal representatives face when preparing GST/HST returns. We will discuss topics including important definitions, what's considered fair and reasonable, and review reference materials and other information to help ensure that your municipality is accurately claiming all eligible ITCs, and not over-claiming. We will also examine how to maximize your municipality's GST/HST recoveries and how to avoid mistakes that can result in future ITC denials and other non-compliance instances.
Learning Objectives:
- Recognize key ITC allocation issues
- Understand and apply the correct rules and allocation methods
- Identify and reduce potential GST/HST denials and non-compliance
- Know how to correctly claim ITCs when expenditures and acquisitions may be used for making both taxable and exempt supplies or when full ITCs may not be eligible
- Understand how to determine what (if any) percentage your municipality may be able to claim and understand the rules around what is expected to support such claims
Tuesday, May 6, 2025 | 12:00 PM -1:00PM
Are you aware of the different PSB rebate eligibility rules? Have you ever wondered if you had missed claiming all eligible amounts? Do you know how to recover missed claims from the past?
This session will identify and discuss how the PSB rebate applies to municipalities. We will review entitlements, restrictions and the overall rules to help you better manage your organization’s PSB rebate. Together, we'll discuss key topics like important definitions, review eligibility requirements, exclusions, and reference materials. We will also examine how to maximize your municipality's PSB rebates and how to avoid common mistakes that can result in future non-compliance arrears and missed claims.
Learning Objectives:
- Recognize PSB rebate eligibility
- Understand how to correctly claim the PSB rebate
- Apply carry-forward rules for missed claims
- Know how to avoid common mistakes

Speaker

Michael Monk
Canada Revenue Agency (CRA)

Michael Monk has been an employee of Canada Revenue Agency (CRA) for 33 years. During that time, he has worked extensively with the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST). Michael has managed the CRA’s national GST/HST presentations and conference services for the last seven years. He has spent several years working in the Compliance Programs Branch, including a 10-year period in which he served as a CRA facilitator developing and instructing various GST/HST legislation and audit courses to CRA staff. Michael has worked with numerous GST/HST issues across multiple business lines throughout Canada. He has attended several conferences, preparing and delivering GST/HST presentations for the public sector and industry associations. He has also volunteered with community groups, including serving on the Board of Directors of a large national charity and serving on CRA’s Employee Assistance Program (EAP) Committee.

Municipal Tax Applications Webinar Series

Speaker

Michael Monk Canada Revenue Agency (CRA)

Michael Monk
Canada Revenue Agency (CRA)