GST/HST

GST/HST is its own workflow. The terms here will focus on registration, input tax credits, remittance, filing periods, and related CRA process language for sales tax.

Use This Section When

• the question is about sales tax rather than personal income tax
• you are trying to distinguish a household GST/HST benefit from business sales-tax reporting
• the issue involves registration, remittance, or GST/HST return language

Browse This Section

• Registration
• Filing and Input Tax Credits

Start Here

• Small Supplier
• GST/HST Account
• Input Tax Credit
• Net Tax
• GST/HST Return
• GST/HST Credit
• Remittance

Quick Distinctions

Typical Workflow

1. A business starts with the Small Supplier question.
2. If registration is required or chosen, the business gets a GST/HST Account.
3. The filing process then runs through the GST/HST Return, Input Tax Credit, and Net Tax concepts.

Related Sections

• Tax Credits and Benefits
• Self-Employment and Small Business

In this section

• Filing and Input Tax Credits
  GST/HST filing terms covering returns, net tax, and input tax credits after registration.
  • GST/HST Return
    The GST/HST return reports sales tax collected, input tax credits, adjustments, and the resulting net tax.
  • Input Tax Credit
    Input tax credits let GST/HST registrants recover eligible GST/HST paid on business purchases and expenses.
  • Net Tax
    Net tax is the GST/HST return result after tax collected or collectible is offset by eligible credits and adjustments.
• GST/HST Registration
  GST/HST registration terms covering small-supplier status, account setup, and when a business enters the sales-tax system.
  • GST/HST Account
    A GST/HST account is the CRA program account used to file returns, claim input tax credits, and remit net tax.
  • Small Supplier
    Small-supplier status determines whether a business is generally required to register for GST/HST.