Did you know that the type of property or service supplied can affect rates of tax?
Do you know how to determine the appropriate legislation provisions for each type?    

If you would like to learn more, you should attend CRA’s GST/HST Introduction to Place of Supply Presentation. You will hear directly from CRA’s GST/HST Headquarters representative who has 35 years experience in GST/HST. The Presentation will review some of the more common rules which govern when certain supplies are deemed to be made in a particular Province or Territory.  You will learn about characterization of a supply, to help determine the correct rate of tax for certain supplies of goods and services.       

LEARNING OBJECTIVES:

• Understand the key differences between GST and HST 
• Learn how to apply the correct rate of tax 
• Identify the differences between certain types of properties and services
• Reduce common GST/HST mistakes

TOPICS INCLUDE:

• Definitions 
• Goods delivered or made available
• Deeming rules 
• Services general rules 

WHO WILL BENEFIT:

This Presentation is designed for any type of organization including Corporations, Proprietorships, Municipalities, Charities, Non-Profit Organizations, and Tax Practitioners.  This Presentation will be of interest to all groups, as we consider some of the numerous legislative provisions which determine rates of tax that can apply, even within the same industry or sector.