GST/HST basics
GST/HST Credit Payment Dates in 2026: Canada Groceries and Essentials Benefit
See the 2026 GST/HST credit and Canada Groceries and Essentials Benefit dates, how amounts are calculated, and what to do if a payment is missing.
GST/HST basics
Understand GST/HST terms, account numbers and everyday calculations.
22 guides
GST/HST basics
Sole Proprietorship vs Incorporation in Canada: Tax, Liability and Cost
Compare sole proprietor and corporation reporting, liability, GST/HST and the questions to ask before incorporating.
GST/HST basics
Airbnb GST/HST in Canada: Registration and Booking Tax
Learn when short-term rentals attract GST/HST, how Airbnb collection changes with host registration, and which records to keep.
GST/HST basics
CRA Business Expenses and GST/HST Input Tax Credits
See which expenses may support GST/HST input tax credits, how business use affects a claim, and how an ITC differs from an income tax deduction.
GST/HST basics
Reverse GST/HST Calculator: Find the Price Before Tax
Extract GST, HST, PST or QST from a tax-included total. Select the correct province and taxes, then compare the breakdown with your receipt.
GST/HST basics
How Is GST Calculated? Formulas and Worked Examples
Calculate 5% GST manually, extract included GST, and understand how HST and separate provincial taxes change the result.
GST/HST basics
GST and PST Calculator: Add or Remove Both Taxes
Calculate standard GST plus PST or RST for BC, Manitoba and Saskatchewan, with separate tax components and reverse calculations.
GST/HST basics
Form GST74: Quick Method Election
Use Form GST74 or CRA online services to elect or revoke the GST/HST Quick Method when eligible.
GST/HST basics
Form T2125: Report Business or Professional Income and Expenses
Understand what CRA Form T2125 reports, how business income and expenses connect to GST/HST, and which records to organize before filing.
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.