GST/HST basics
RC4022: The CRA Guide for GST/HST Registrants
What CRA Guide RC4022 covers, who should use it, where to access the current version, and which specialized situations need another source.
HST in Canada
GST/HST guides for Canada
Practical guides to GST/HST rates, registration, invoicing and filing for Canadian small businesses. Start with a guide, or use the calculator when you need the numbers.
119 guides
Filing & payments
GST62 GST/HST Return Form
Learn the purpose and limits of Form GST62 and where to get current CRA filing instructions.
Filing & payments
GST34 GST/HST Return Form
Find out what GST34 and GST34-2 are and where to follow CRA filing instructions.
Filing & payments
GST/HST Nil Return
File a GST/HST nil return when the reporting period has no reportable activity.
Filing & payments
GST Working Copy: Prepare a GST/HST Return
Use a GST/HST working copy to prepare return figures and verify the records behind each reported amount.
Rates by province
Saskatchewan PST: 6% PST plus 5% GST
Saskatchewan PST is 6% and GST is 5% on a standard taxable purchase, for a usual 11% total. Check registration, invoicing, and exceptions.
Registration
GST/HST Number for Uber and Lyft Drivers: How to Register
Commercial rideshare and taxi drivers must register for a BN and GST/HST account regardless of income. Learn the effective date, CRA route, and delivery distinction.
Registration
GST/HST Small Supplier Threshold
Learn how CRA’s $30,000 small-supplier test works, the single-quarter and four-quarter timing rules, what revenue counts, and key exceptions.
Registration
CRA Business Number: BN and Program Accounts Explained
Learn what a CRA Business Number is, how the nine-digit BN differs from GST/HST, payroll, and corporation accounts, and how to obtain one.
Registration
CRA Business Registration Online (BRO)
Use CRA Business Registration Online to obtain a BN or add eligible program accounts. Learn what to prepare, session limits, restrictions, and next steps.