GST/HST basics
GST/HST Quick Method of Accounting
Learn what CRA’s Quick Method changes, who can elect it, the $400,000 test, ITC limits, and when to file Form GST74 or use CRA online services.
Understand GST/HST terms, account numbers and everyday calculations.
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GST/HST basics
Learn what CRA’s Quick Method changes, who can elect it, the $400,000 test, ITC limits, and when to file Form GST74 or use CRA online services.
GST/HST basics
A GST/HST account is a 9-digit Business Number plus RT and a 4-digit reference number. See an illustrative format and how to verify a supplier in the CRA registry.