GST Audits & Examinations, Books & Records

• Did you know there are multiple CRA Compliance Processes?
• Do you know the differences between Audits and Examinations?
• Do you want to hear about GST record-keeping?

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  We will review essential information about these two, substantially different, GST/HST Compliance processes, and material about record-keeping for GST/HST purposes.  You will hear directly from CRA’s GST/HST Directorate, Headquarters employee who has 35 years experience working in GST/HST programs.

Topics Include:

• understand the two different GST processes
• review methods and procedures
• recognize your role
• introduce GST record-keeping provisions

Register for the other sessions in the series:

• November 3, 2026: Directors Liability, Taxpayer Rights and Commitment to Small Business
• January 12, 2027: Transfer Payments
• February 9, 2027: Cost Sharing Relationships (Agency + Reimbursed Expenses)

Who should attend: 

Directors, Staff, Tax Practitioners, and any individuals who may be involved with, or responsible for, the entity’s GST/HST.  We will cover the basic ITC rules on operating expenses and introduce the different ITC rules for Capital Properties throughout an asset’s life cycle. The Presentation will help you avoid some of the more common mistakes which can result in future non-compliance.

Event Facilitated By

Michael Monk, Canada Revenue Agency

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.