NOTE: This is the first of a three-part webinar series addressing key areas in municipal tax applications. Please note that registration is for the full series — individuals cannot register for webinars separately. Due to Canada Revenue Agency (CRA) protocol, this webinar series will NOT be recorded.
Intra-Municipal and Inter-Municipal Supplies
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