CRA GST Series: Input Tax Credits, Operating Expenses + Capital Property

Online Learning Event

LeadershipSector Capacity

Online Learning Event

Free

Start: Apr 7, 2026

Start: 9:00 am
End: 10:00 am

Online (Zoom)

Input Tax Credits

  • Do you know the NPO applicable GST/HST rules?
  • Did you know there are numerous rules for Capital Properties?
  • Are you aware that ITC eligibility could be 100% or 0%

If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST Presentation.  You will hear directly from CRA’s GST/HST Headquarters employee who has 35 years experience working in GST/HST programs. The Presentation will review some of the most important GST/HST issues concerning ITCs.  

Topics Included:

  • Definitions
  • Time Limits
  • Operating Expense
  • Allocations
  • Capital Properties
  • Reference Materials

 

Here is what you can expect to learn:

Recognize Key Legislative Provisions

Understand the appropriate methodologies

Apply the correct capital property rules

Identify and reduce common GST/HST mistakes

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.    


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