CORE Programs
CORE School & Advanced Training is Officially Ending:
After careful consideration with LW Consulting, we have determined that updating our current CORE School and Advanced modules in accordance with the Towns and Local Service District Act is a much larger job than originally imagined. We have decided to use the changes in municipal legislation as an opportunity to redevelop our training programs completely, meaning that PMA will no longer be offering the CORE and Advanced programs as we know them.
We are fortunate to have had a successful 11 year run offering CORE School to our membership, and we are thankful to all of those who have participated in the training. The dedication and eagerness to advance municipal knowledge displayed by our members has been inspiring – and we are optimistic that you will continue to show up for your communities through training efforts as we roll out our next series of modules.
What’s Next?
Providing accurate and up-to-date information is a top priority for our organization. We are actively in the process of determining what new training offerings will look like, and are hopeful that we will be able to deliver programming that effectively addresses membership needs. Membership engagement will be a core component of the RFP and curriculum development process, so we hope that those who have participated in CORE School will provide feedback on their experiences so we can use that information to guide the development of our new offerings. It is imperative to us that your voices are heard.
Rest assured, you will be kept informed on all matters as we move forward into this next phase of PMA training. We are hopeful that there will be a new program ready to launch in 2026. In the meantime, we will continue to forward all relevant training opportunities that come up via our member bulletin, and encourage you to take advantage of PMA’s Peer Mentorship Program.
Thank you for your patience as we take these next steps.
2025 GST/HST Municipalities Series
Register HERE
June 17, 2025: Introduction for Municipalities
Do you know the key GST/HST legislation and rules for Municipalities?
Would you like to learn how to avoid some of the most common GST/HST errors?
If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST
Presentation, Introduction for Municipalities. The Presentation will introduce you to some of the core
GST/HST issues, including tax obligations, rebates, and other credits. We will review some of the most
essential GST/HST rules and legislation to assist your municipality. In this First Presentation of the 2025
Series, we will “lay the foundation” for more detailed, subsequent learning events. You will hear directly
from CRA’s GST/HST Headquarters representative, who has 35 years experience in GST/HST Programs.
LEARNING OBJECTIVES:
Differentiate which revenues are subject to GST/HST
Apply the correct rules for claiming Input Tax Credits
Understand Public Service Bodies’ (PSB) Rebate rules
Identify and reduce common GST/HST mistakes
TOPICS INCLUDE:
Definitions
Taxable vs. Exempt Supplies
Input Tax Credits
PSB Rebate
Reference Materials
WHO WILL BENEFIT:
This Presentation is the First in the Series of GST/HST Presentations for 2025, intended for a wide range
of municipal representatives including financial officers, managers, and other decision makers within
your municipality. This Presentation is designed to help you and your team better manage your
municipality’s GST/HST. It will identify many key issues, help you recognize risks that can affect your
municipality’s GST/HST obligations and entitlements, and assist in minimizing mistakes on a going
forward basis.
September 23, 2025: Taxable and Exempt Supplies Municipalities
Do you want to hear about which revenues are GST/HST taxable?
Have you ever wondered if you have incorrectly accounted for GST/HST?
If you would like to learn more, you should attend this Canada Revenue Agency (CR) GST/HST
Presentation. The Presentation will include information about revenue sources that attract GST/HST,
and those that do not. We will review the fundamentals GST/HST rules for municipalities, to help ensure
that your organization is correctly accounting for GST/HST. You will hear directly from CRA’s GST/HST
Headquarters employee who has 35 years experience working in GST/HST Programs.
LEARNING OBJECTIVES:
Recognize which revenue sources attract tax
Review revenues not subject to tax
Identify and reduce common GST/HST mistakes
TOPICS INCLUDE:
Taxable Supplies
Exempt Supplies
Introduction to various Self-assessment Provisions
Reference Materials
WHO WILL BENEFIT:
This Presentation is designed for all types of municipalities. It is intended for a variety of representatives
including financial, managers and other individuals who may be involved with the municipality’s
GST/HST. And it will be of assistance to those who wish to ensure that your municipality is being
charged the correct amount of tax on your purchases. You will learn how to avoid some common
mistakes, which could result in future non-compliance issues.
October 28, 2025: Input Tax Credits (ITCs) – Capital Real Property, Capital Personal Property and Operating Expenses
Do you know how to correctly claim all Input Tax Credits?
Were you aware that entitlements can change over time?
Do you know the different rules for operating expenses versus for capital properties?
If you would like to understand more about these issues, you should attend this Canada Revenue
Agency (CRA) GST/HST Presentation, Input Tax Credits for Municipalities. The Presentation will review
one of the more potentially material GST/HST issues, which can have significant financial implications
each year. The information covered will help your team make sure that the municipality is accurately
claiming all Input Tax Credits (ITCs) – neither overclaiming nor underclaiming. You will hear directly from
CRA’s GST/HST Headquarters employee who has 35 years experience working in GST/HST programs.
LEARNING OBJECTIVES:
Recognize the key ITC issues for Capital Properties vs. Operating Expenses
Understand and apply the correct rules for claiming ITCs as circumstances change over time
Identify and reduce common GST/HST mistakes
TOPICS INCLUDE:
Definitions
Operating Expenses
Capital Property Acquisition
Capital Property Improvement
Changes-in-use Rules
Reference Materials
WHO WILL BENEFIT:
This Presentation is designed for all types and sizes of municipalities. It is intended for all individuals
who may be involved with the entity’s GST/HST. The information will benefit any individuals interested
in learning about the various ITC rules that apply to a municipality’s expenditures and acquisitions – from
initial purchase to changes over time. You will hear about maximizing your GST/HST recoveries, and how
to avoid some of the common mistakes which can result in future non-compliance and arrears.
November 25, 2025: Public Service Bodies’ (PSB) Rebate
Are you aware of the different PSB Rebate eligibility rules?
Have you ever wondered if you had missed claiming all eligible amounts?
Do you know how to recovery missed claims from the past?
If you would like to learn more about these issues, you should attend CRA’s GST/HST Presentation. You
will hear directly from CRA’s GST/HST Headquarters employee who has 35 years experience in GST/HST
Programs. The Presentation will identify and discuss how the PSB Rebate applies to municipalities. We
will review entitlements, restrictions, and the overall rules to help you better manage your
organization’s PSB Rebate.
LEARNING OBJECTIVES:
Recognize PSB Rebate eligibility
Understand how to correctly claim the PSB Rebate
Apply carry forward rules for missed claims
TOPICS INCLUDE:
Definitions
Eligibility
Exclusions
Reference Materials
WHO WILL BENEFIT:
This Presentation is designed for all individuals who may be involved with the municipality’s GST/HST.
You will learn about how the PSB Rebate applies to your municipality and about any limitations that can
impact, or even deny your claim. You will hear about maximizing your PSB Rebates and how to avoid
some of the common mistakes which can result in future non-compliance, arrears and missed claims.
December 9, 2025: GST/HST Audits & Examinations + Books and Record-Keeping
Do you know about GST/HST Pre-assessment Reviews & Post-assessment Audits?
Are you aware of the differences and similarities between each?
Do you want to review GST/HST record-keeping issues?
If you would like to learn more, you should attend this Canada Revenue Agency (CRA) GST/HST
Presentation. We will review some helpful information and provide guidance with respect to these two
processes, plus the general record-keeping requirements for GST/HST. You will hear directly from CRA’s
GST/HST Headquarters employee who has 35 years experience working in GST/HST programs.
LEARNING OBJECTIVES:
Introduce the different GST/HST review processes
Understand methods and procedures
Review your role
Introduce GST/HST record-keeping provisions
TOPICS INCLUDE:
What to expect
Steps
Timelines
Record-keeping
Reference Materials
WHO WILL BENEFIT:
This Presentation is designed for various groups including Municipalities, Not-For-Profit sectors, and
various For-Profit sectors. It is intended for any individuals who may be responsible for the
organization’s record-keeping and GST/HST account, and for those who may work through or represent
an organization during a GST/HST Audit or Examination.
ADDITIONAL DETAILS:
- All Presentations are provided by CRA free of charge
- All start times 9:30 AM (NL) time
- Zoom
- English
- 60 Minutes
- No recording of events (audio, video, or other)