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CPB Canada workshops are presented by industry experts and thought leaders from the world of business and accounting. 

GST/HST Seminar Series #3 - Exports – services, intangibles, and goods (zero-rated exports)

June 27, 2023

12:00 PM - 1:30 PM EDT


Did you know that the GST/HST rate of tax to be charged is sometimes 0%?

Would you like to learn about when certain goods and services would be zero-rated?


If you answered “yes”, you should attend CRA’s GST/HST Presentation on “Zero-rated Supplies – Exports of Goods and Services”. You will hear directly from CRA’s GST/HST Headquarters Representative who has 30+ years experience working in CRA’s GST/HST Programs. The Presentation will introduce you to certain of zero-rated provisions. You will learn about GST/HST obligations and entitlements when a person ships goods to a destination outside Canada or provides services to non-residents of Canada.   



  • Understanding deeming rules for supplies made in vs. outside Canada
  • Know when goods are considered to be shipped to a destination outside of Canada
  • Know when certain services are considered to be zero-rated to a non-resident
  • Recognize when to charge tax at 0%
  • Identify and reduce common mistakes


  • Definitions
  • Place of supply
  • Zero-rated supplies vs. exempt
  • Exporting
  • Documentation


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.