GST/HST: Multiple Unit Residential Complex, Self-supply & GST/HST Purpose-built Rental Housing (PBRH) Rebate
Do you know the GST/HST obligations & entitlements that occur during construction?
Do you know at which stages these obligations and entitlements happen?
Do you know how to correctly self-supply GST/HST on Apartment Buildings?
Do you know what restrictions and conditions apply to the PBRH Rebate?
If you want to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation. You will hear directly from CRA’s GST/HST Directorate, Headquarters employee who has 36 years experience working in GST/HST programs. The Presentation will review the various GST/HST obligations and entitlements as they occur during the construction phases of Multiple Unit Residential Complexes (MURCs), commonly referred to as Apartment Buildings.
Note: This webinar will not be recorded and therefore will not be available to view on-demand.
LEARNING OBJECTIVES:
- Introduce MURC
- Confirm Input Tax Credits
- Understand Self-supply Obligations
- Review PBRH Rebate Eligibility
TOPICS INCLUDE:
- Claiming Input Tax Credits
- Substantial Completion
- Self-supply
- Fair Market Value
- PBRH Rebate
- Reference Materials
WHO WILL BENEFIT:
This Presentation is designed for various industry sectors including Municipalities, Charities, Non-Profit Organizations, and various “For-Profit” sectors. It is intended for Tax and Accounting Professionals and those individuals who work with, or for, any organization which meets the GST/HST definition of the term “Builder”. The information will benefit anyone who represents Builders, or who may be responsible for an organization’s GST/HST account including real property transactions. Attendees will learn how to; correctly account for GST/HST, accurately claim back all eligible GST/HST amounts, avoid mistakes, and avoid becoming GST/HST non-compliant during the course of the construction process.
About your presenter:
Michael Monk has been with Canada Revenue Agency (CRA) for 35 years. During that time, he has worked extensively with numerous complex GST/HST issues.
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 9 years. During that time, he has created and facilitated hundreds of GST/HST Presentations, on topics across multiple sectors and industries.
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 - GST/HST Facilitator spanning over a 10+ year period creating, reviewing, and facilitating many of CRA’s Internal GST/HST Legislation and Audit Courses to hundreds of CRA staff. Michael has facilitated in CRA Regions across the country and has taught staff from Audit, Refund Integrity, plus other Programs, in numerous Tax Services Offices and Taxation Centers, including custom-created project driven instruction.
Michael has decades of acquired GST/HST knowledge and experience, having worked with multiple complex GST/HST issues. He brings a wealth of experience from the perspectives of both Audit, in Compliance Programs, and from Legislative Interpretation, from GST/HST Rulings.
Michael has served as Speaker at many Conferences, preparing and delivering GST/HST Presentations nationally for a variety of industry associations and practitioners.