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

Related Sections

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

In this section

• Filing and Input Tax Credits
  Start with the Canadian GST/HST terms used once a registered business begins filing returns and claiming input tax credits.
  • GST/HST Return
    Learn what a GST/HST return is in Canada and why it belongs to a separate sales-tax filing workflow from the T1 return.
  • Input Tax Credit
    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.
  • Net Tax
    Learn what net tax means in Canadian GST/HST reporting and why it is the key result of the return calculation.
• GST/HST Registration
  Start with the Canadian GST/HST terms that determine whether a business registers and what account structure it uses.
  • GST/HST Account
    Learn what a GST/HST account is in Canada and why registration creates a separate sales-tax administration workflow.
  • Small Supplier
    Learn what a small supplier means in Canadian GST/HST context and why the term often determines whether registration is required.