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GST/HST Seminar #3 - Place of Supply - Presented by Michael Monk

July 5, 2022

12:00 PM - 1:00 PM EDT


Do you know the many rules that determine when to charge GST vs. HST?   

Were you aware that the type of properties or services provided affects the tax rate?

Would you like to know if your client is charging and collecting tax correctly?

 If you would like to learn more about these, you should attend CRA’s GST/HST Place of Supply Presentation. You will hear directly from CRA’s GST/HST Headquarters representative who has 30+ years experience in GST/HST. The presentation will discuss the rules which govern when a supply is deemed to be made in Canada and in which particular province or territory. The session will explain the importance of knowing the characterization of a supply, in order to determine the correct rate of tax. The information includes many of the different rules for supplies of various types of properties and services.       


  • 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
  • Recognize when your client has been charged the wrong rate of tax on its purchases
  • Reduce common GST/HST mistakes


  • Definitions
  • Supplies deemed in or outside Canada
  • Goods delivered or made available in a province
  • Services and the various rate of tax rules
  • Intangible properties and rights


This presentation is intended for those who work with almost any type of entity.  It is not restricted to just a particular sector or industry. Instead, this information applies to most everyone including: the not-for-profit sectors, Public Services Bodies, Governments, sole proprietorships, partnerships, corporations and the for-profit sector in general. There are many different legislative rates of tax provisions that can apply to a transaction, even within the same industry, sector, province or territory.  This presentation will help be of interest to any bookkeeper.        

PRESENTER - Michael Monk
Michael Monk has been an employee of Canada Revenue Agency (CRA) for more than 30 years.  During that time he has worked extensively with GST/HST.  Michael spent 10 years with GST/HST Rulings in the Legislative Policy and Regulatory Affairs Branch and several more years in Compliance Programs Branch.  He has had several roles in CRA’s Headquarters (HQ), Regional and Tax Services Offices.  Michael has also spent several years as a CRA Facilitator, teaching various GST/HST legislation courses to CRA staff.

Michael currently works in Headquarters, GST/HST Directorate, where he has managed CRA’s national GST/HST Presentations and Outreach for the last 5 years.  Michael has many years experience working with GST/HST issues in the public sectors.  He has participated in several Conferences, preparing and delivering GST/HST presentations to accounting and industry associations.  

Michael has volunteered with several community groups over the years, including serving on the Board of Directors for a large national charity and serving on CRA’s Employee Assistance Program.      

Please note GST/HST Seminar Series will NOT be recorded and made available.