GST/HST

GST/HST filing terms covering returns, net tax, and input tax credits after registration.

Canada's value-added sales tax system, including registration, filing, input tax credits, and remittance.

A GST/HST account is the CRA program account used to file returns, claim input tax credits, and remit net tax.

The GST/HST return reports sales tax collected, input tax credits, adjustments, and the resulting net tax.

Input tax credits let GST/HST registrants recover eligible GST/HST paid on business purchases and expenses.

Net tax is the GST/HST return result after tax collected or collectible is offset by eligible credits and adjustments.

GST/HST registration terms covering small-supplier status, account setup, and when a business enters the sales-tax system.

Small-supplier status determines whether a business is generally required to register for GST/HST.