Module Description
The overall goal of this Module is to familiarize you with the rules and regulations regarding the application of tax, including the Goods and Services Tax (GST), the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), and Excise Tax. We also discuss excise duty since that can affect the amount of tax paid.
The following topics are covered in this module:
- Registration for GST
- Application of GST to imported and domestic goods
- Structure and application of HST
- Application of GST/HST to services, including customs brokers’ services
- Input Tax Credits (ITC)
- Application of provincial sales tax on imported goods
- Application of excise tax on domestic and imported goods
- Application of excise duty
- Refunds of tax overpaid or paid in error
- Non-resident importers and application of GST on imported goods
Enrolment in the CTCS modules is available to CTCS Program participants and any person wishing to advance their knowledge on specific subjects of interest. You may enrol in a CTCS module at any time.
You have access to the course for a period of 180 days starting from the day you start the course. You can take your final exam at any time within these 180 days. If you take the exam before the 180th day, you will still retain access to the course for the full duration of 180 days.
The fee for each CTCS module is CDN$395 plus applicable taxes.
Further details about the CTCS modules, such as examinations, are available in the Academic Policy, Conditions and Fees.
There is a CDN$100 administrative fee if the CSCB receives written notice of withdrawal from a CTCS module prior to accessing the course materials. A refund of the tuition fees, minus a CDN$100 administrative fee per module will be issued. Students may withdraw from a CTCS module at any time; however, there will be no refund of tuition fees when notice of withdrawal is received after the course has been started.
If you're enrolled in the CTCS Program of Study to gain the CTCS designation and are purchasing a bundle, please review the withdrawal policy for specific bundles in the Academic Policy, Conditions and Fees.