The Ins and Outs of Municipal GST-HST

Date: Tuesday, April 13, 2021

Time: 12:00-1:30 PM ET via Teams


This webinar will focus on GST/HST obligations and entitlements to help you understand how your municipality can correctly charge GST/HST and claim all eligible amounts. Important definitions, rebate and input tax credits (ITC) information will be examined. Michael Monk of CRA will review the different GST/HST legislation for capital vs. personal property, and rules unique to real property. He will also examine the GST/HST impacts of cost-sharing and other relationships.

What you will learn:

Discover key information to help you manage your municipality’s GST/HST. Plus, gain a better understanding of:
  • Definitions – Municipality, Designated Municipality, Determined Municipality
  • Taxable vs. Exempt Supplies
  • Public Service Bodies (PSB) Rebate
  • ITCs - General rules and capital property primary usage “all or nothing test”
  • Special ITC rules for “acquisition of” vs. “improvements to” real property
  • Section 211 election
  • Transfer Payments 
  • Supplies between municipalities, joint-venture election and agency
  • Special quick method of accounting for PSBs

Who should attend:

This webinar is ideal for those who are responsible for managing municipal finances, coordinating accounting or other administrative functions.

Please note: Audio/video or other recording of this information and webinar is not permitted due to CRA security protocols. The information presented is for discussion purposes only.


Michael Monk

Michael has been employed with Canada Revenue Agency (CRA) for 30 years. During that time he has worked almost exclusively with GST/HST, in various program areas. He currently works in headquarters, compliance programs, where he has managed CRA’s National GST/HST outreach program for the last three years. Prior to that, Michael spent several years as a CRA facilitator, teaching various GST/HST courses. He has worked for a decade as team leader and senior technical analyst in GST/HST rulings, legislative branch.

Michael’s GST/HST experience includes several years dealing with issues concerning public service bodies, including municipalities. Michael has volunteered with a number of outside community groups over the years, including serving two years on the board of directors for a large national charity and for three years with CRA’s employee assistance program.      


Webinar Fees


Webinar Rate: $100 + HST

plus HST

Date: Tuesday, 13 April 2021
Registration Deadline: Tuesday, 06 April 2021

Webinars are delivered over the Zoom platform, and can be viewed on computers, tablets and mobile phones. Please check the Zoom Requirements to ensure your device is capable of using Zoom. The link to access the webinar will be provided to registrants before the webinar date.

Disclaimer: "This personal information, which you may provide to us, is used only for internal purposes to process your registration fee payment and to contact you or to distribute AMCTO-related materials to you, in the event that you have identified this personal contact information as your preferred means of contact.”

Refund Policy: All Cancellations must be confirmed in writing. A refund levy of $56.50(includes HST) will be applied to every cancellation received up to five (5) business days prior to the holding of the session. No refunds will be made for cancellations of less than five (5) business days prior to the holding of the session.