GST/HST

Start with the Canadian GST/HST terms used once a registered business begins filing returns and claiming input tax credits.

Use this section for Canada’s value-added sales-tax terminology, registration, filing, and remittance concepts.

Learn what a GST/HST account is in Canada and why registration creates a separate sales-tax administration workflow.

Learn what a GST/HST return is in Canada and why it belongs to a separate sales-tax filing workflow from the T1 return.

Learn what an input tax credit means in Canadian GST/HST context and why it is not the same thing as the household GST/HST credit.

Learn what net tax means in Canadian GST/HST reporting and why it is the key result of the return calculation.

Start with the Canadian GST/HST terms that determine whether a business registers and what account structure it uses.

Learn what a small supplier means in Canadian GST/HST context and why the term often determines whether registration is required.