2026 GST/HST Seminar Series #3: Charging and Collecting GST/HST, Invoices, and Other Assorted GST/HST Topics (New Topic)

Are you aware of the various charging and collecting requirements for GST/HST?  

Do you know all the GST/HST information that is required on invoices? 

Would you like to hear about GST/HST treatment on unusual transactions?    

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) Presentation. You will hear about numerous GST/HST topics and issues that apply to any type of industry or sector. You will hear directly from CRA’s GST/HST Directorate Headquarters representative, who has 35 years of experience working in CRA’s GST/HST programs. 

LEARNING OBJECTIVES:

• Understand collecting and remitting obligations
• Comprehend invoicing requirements
• Recognize special cases
• Apply correct legislative provisions
• Eliminate errors

TOPICS:

• Definitions
• Charging, Collecting and Remitting Tax
• Information Required on Invoicing
• Exceptions
• Deposits
• Progress Payments
• Holdbacks
• Early and Late Payments
• Gift Certificates
• Agents
• Reference Materials

WHO WILL BENEFIT:

This Presentation is designed for application across all sectors and industries. It is intended for Tax Practitioners, “For-Profit” Owners and Directors, any Not-for-Profits, and any individuals who may be involved in, or responsible for, an organization’s GST/HST. This Presentation will be of value to any individuals interested in learning more about GST/HST application and invoicing issues, and will be an important introduction for those attending subsequent Presentations.

PLEASE NOTE: The GST/HST Seminar Series is live only. The sessions will NOT be recorded and made available.

Cancellation: Cancellation requests received within seven (7) business days of the event are not eligible for a refund. Please see the full Terms & Conditions on the checkout page.

Event Speaker:

Michael Monk

Michael Monk has been with the Canada Revenue Agency (CRA) for 35 years.  During that time, he has worked extensively with GST/HST.  Michael’s current role in CRA’s Ottawa Headquarters (HQ) is with the HQ—GST/HST and Digital Compliance Directorate, where he has managed CRA’s National GST/HST Presentations and Outreach services for the last nine years. Michael was a Team Leader and Senior Technical Interpretations Analyst for 12 years in GST/HST Rulings, Legislative Policy, and Regulatory Affairs Branch. He spent additional years in other GST/HST roles within the Compliance Programs Branch. Michael also worked as a CRA Facilitator over a 20-year period, developing training courses and facilitating many GST/HST Legislation and Audit Courses for hundreds of CRA staff.