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.
The CSCB requires written notice by email of course or program withdrawals.
Withdrawal from enrolment in one module
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 student has gained access to the course materials.
Withdrawal when bundle of three modules has been purchased
Students may withdraw from a CTCS module, purchased as part of a bundle of three, at any time; however, there will be no refund of tuition fees when notice of withdrawal is received after gaining access to the course materials of one or more modules.