Understand GST/HST terms, account numbers and everyday calculations.
22 guides
GST/HST basics
GST/HST for non-profit organizations depends on the organization’s status, whether it is registered, and the specific goods or services it supplies. Do non-profit organizations pay GST? Yes: like any other buyer, a…
GST/HST basics
The public service bodies rebate lets charities, qualifying non-profit organizations (NPOs) and selected public service bodies — hospital authorities, municipalities, facility operators, external suppliers, and school authorities, universities and public colleges established…
GST/HST basics
Find out who generally reports business or professional income on T2125 and how that differs from GST/HST registration.
GST/HST basics
Distinguish GST/TPS on a receipt or business remittance from the former GST/HST credit and current Canada Groceries and Essentials Benefit.
GST/HST basics
Understand CRA information requests, principal residence reporting, and the difference between a home sale and GST/HST filing.
GST/HST basics
Calculate and reverse GST/HST by hand, with separate provincial tax examples and links to the live calculators.
GST/HST basics
Find CRA tools for payroll deductions or a personal income tax return, and see how to choose the correct tax year and forms.
GST/HST basics
Prepare your self-employed income and expense records, work through a CPP example, and understand income tax and GST/HST filing.
GST/HST basics
Work through a GST/HST input tax credit claim: eligible commercial expenses, a manual worksheet, invoice documentation and claim time limits.
GST/HST basics
Compare zero-rated and exempt supplies, input tax credits, the small-supplier test and provincial exemption documentation.