This subsection covers the GST/HST terms that usually appear before a return is filed.
What Belongs Here
Use this subsection when the question is about whether a business must register, what a GST/HST account is, or how sales-tax administration begins.
Best Starting Pages
Practical Reader Path
- Start with Small Supplier if the first question is whether registration is required.
- Start with GST/HST Account if registration already happened and the next question is what account or filing structure exists.
- Move to Filing and Input Tax Credits once the issue becomes return filing, input tax credits, or net tax.
In this section
- 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.