Training Programs

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. 

2026 GST/HST Municipalities Series

PMA has partnered with the CRA to bring a series of workshops in 2026.

• 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) – but slides will be provided to attendees after the workshops

To register for one or more of the following sessions, click HERE.

Input Tax Credit (ITC) – Allocation Methods: May 12, 2026

Were you aware that certain ITCs can only be claimed in part?
Can you correctly determine eligible ITC percentages?
Do you know what method to use to calculate the eligible percentage?

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 this potentially complex ITC issue, and help you ensure that the organization is accurately claiming all eligible ITCs, and not overclaiming.

LEARNING OBJECTIVES:
 Recognize key ITC allocation issues
 Understand and apply the correct rules
 Identify and reduce potential errors

TOPICS INCLUDE:
 Definitions
 Requirements
 Methods of Allocation (i.e., Input vs. Output Based)
 Fair
 Reasonable
 Reference Materials

WHO WILL BENEFIT:
This Presentation is designed for several types of organizations and Tax Practitioners. It is intended for any individuals who might be involved with, or responsible for, the entity’s GST/HST. The information will benefit those who want to learn more about how to accurately claim ITCs, when the organization is making both taxable and exempt (i.e., non-taxable) supplies. We will review information about determining what, if any, percentage of ITCs an organization may be able to claim, and how to calculate the eligibility percentage. You will hear about maximizing GST/HST recoveries, and about how to avoid mistakes which can result in
future ITC denials and other non-compliance.

Cost Sharing and Agency (GST/HST on Shared/Joint Programs, Projects, Construction): June 9, 2026

Were you aware that there are different types of cost sharing?
Did you know that arrangements have different GST/HST rules?
Do you know how an Agency relationship impacts your organization?

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 Headquarters, GST/HST Directorate representatives who has 35 years experience in GST/HST Programs. The Presentation will identify and discuss how cost sharing can affect an organization’s GST/HST. We will introduce concepts of cost sharing arrangements, focusing on entitlements and obligations of Agency relationship, to help better manage the resulting GST/HST impacts.

LEARNING OBJECTIVES:
 Recognize Agency
 Understand how to correctly account for GST/HST when cost sharing
 Apply correct GST/HST rules to ensure accurate GST/HST and Input Tax Credits (ITCs)
 Learn to claim back only your eligible amounts and not those eligible by other entities

TOPICS INCLUDE:
 Different Types of Cost Sharing Arrangements
 Indicators of Agency
 Agency GST/HST Rules
 Impacts
 Examples
 Reference Materials

WHO WILL BENEFIT:
This Presentation is designed for all individuals who may be involved with, or responsible for, an organization’s GST/HST, and for Tax Practitioners. You will hear about how sharing costs on projects or programs, with one or more other entities, can impact your GST/HST obligations and entitlements. You will learn about what GST/HST issues should be considered when entering into a cost sharing arrangement. Attendees will better understand how to avoid mistakes, which could result in missed Rebate or ITC claims, or which may result in overclaiming, or claiming when you are ineligible, thereby creating arrears on your GST/HST return or other non- compliance issues.

Self-Assessment – Real Property, Importations and Other: September 15, 2026

Did you know there are times when you must self-assess GST/HST?
Do you know when an organization must remit this GST/HST?
Are you aware of which transactions trigger this requirement?

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 Headquarters, GST/HST Directorate employee who has 35 years experience in GST/HST Programs. The Presentation will introduce and discuss the concept of self-assessment. We will explore certain types of events and transactions which can trigger self-assessment, and we will discuss how to properly account for the corresponding GST/HST in those cases.

LEARNING OBJECTIVES:
 Recognize self-assessment obligation
 Understand how to correctly account for GST/HST
 Learn how to avoid GST/HST mistakes going forward

TOPICS INCLUDE:
 Real Property
 Importations
 Participating Provinces Provincial Component
 Reference Materials

WHO WILL BENEFIT:
This Presentation is designed for any individuals who may be involved with an organization’s GST/HST and for Tax Practitioners. Attendees will learn to identify these issues, when transactions do not initially appear to require or include GST/HST but may still require the entity to self report applicable GST/HST. We will review how to avoid failing to account for GST/HST in such instances and avoid mistakes which could result in GST/HST non-compliance.

Interest Relief – Cancelling or Waiving Interest Charges: October 27, 2026

Do you know how to request to cancel or waive penalties and interest?
Are you aware of the situations which might be eligible?

If you would like to learn more, you should attend the Canada Revenue Agency (CRA) GST/HST Presentation. You will hear directly from CRA’s GST/HST Headquarters representative who has 35 years experience in GST/HST Programs. The Presentation will identify and discuss options available for penalties and interest relief.

LEARNING OBJECTIVES:
 Understand application of penalties and interest
 Recognize when relief may be available
 Apply correct procedures for requests

TOPICS INCLUDE:
 Penalties and interest
 Situations when relief may be possible
 Situations that might not qualify
 Reference materials

WHO WILL BENEFIT:
This Presentation is designed for a variety of types of organizations and for Tax Practitioners. You will hear about what options are available to consider in respect of penalties and interest. You will learn about how to apply for relief, and other information that may be of assistance.

Information About Non-Profit Organizations (NPOs) – An Introduction for Municipalities About NPOs: November 10, 2026

Did you know that Municipalities and NPOs have some different GST/HST rules?
Are you aware of the differences in GST/HST legislation for each?
Would you like to know more about GST/HST for NPOs?

If you want to learn more, you should attend this CRA – GST/HST Presentation. You will hear directly from CRA’s GST/HST Headquarters, GST/HST Directorate Representative who has 35 years experience working in CRA’s GST/HST Programs. The Presentation will introduce you to some of the most important GST/HST issues in respect of NPOs. You will learn about how an NPO’s GST/HST obligations and entitlements differ from those of Municipalities.

LEARNING OBJECTIVES:
 Correctly identify when to charge GST/HST
 Understand Public Service Bodies’ (PSB) Rebate differences
 Apply the correct rules for claiming credits
 Identify and reduce common GST/HST mistakes

TOPICS INCLUDE:
 Definitions
 Qualifying Status for NPOs
 Government Funding
 PSB Rebate – Restrictions for NPOs
 Reference Materials

WHO WILL BENEFIT:
This Presentation is designed specifically for Municipalities, and for those organizations which collaborate with, fund, or jointly operate programs with NPOs. We will cover GST/HST issues, about NPOs specifically, for Municipal representatives to consider as they navigate their workings with NPOs in their communities. You will hear how to help avoid some of the more common GST/HST mistakes which can result in future non-compliance.

Municipal Administrator Training Guides

To address the gap in training for new administrators while our new program is underway, we have taken the materials previously offered in Module 1 of Core School (Roles and Responsibilities), and made some minor revisions to reflect updated legislation.

While this overview does not replace in-person and virtual training offerings that are facilitated by real people – it contains a lot of valuable information that has been compiled/reviewed by experts in the field. 

Module 1: Roles & Responsibilities

Click HERE to access slides.