This subsection covers the GST/HST concepts that matter after registration, when the business is filing returns and calculating what is owed.
What Belongs Here
Use this subsection when the issue is a GST/HST return, an input tax credit, net tax, or the amount that must ultimately be remitted.
This is the right place once registration already exists and the question becomes:
- what has to be filed and when
- what GST/HST paid on business inputs can reduce the result
- how the final amount owing or refundable is determined
Best Starting Pages
Practical Reader Path
- Start with GST/HST Return if the issue is the filing itself.
- Start with Input Tax Credit if the question is about recovering GST/HST paid on business inputs.
- Use Net Tax when the core question is how the final amount owing or refundable is determined.
Quick Distinctions
| If the issue is… | Start with… |
|---|
| The form and due date for the reporting period | GST/HST Return |
| Whether GST/HST paid on purchases can be claimed | Input Tax Credit |
| The bottom-line filing result | Net Tax |
In this section
- 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.