Title
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General Information for GST/HST Registrants
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If you own or operate a business in Canada, you need to know about the goods and services tax (GST) and the harmonized sales tax (HST). This guide provides general information such as how to collect, record, calculate, and remit GST/HST. It also includes line-by-line instructions to help you complete a GST/HST return.
Table of Contents:
1. Terms we use in this guide
2. What is the GST/HST
3. Taxable goods and services
4. How does the GST/HST work?
5. Should you register?
6. Collecting GST/HST
7. Input tax credits
8. Calculating your net tax
9. Quick method of accounting
10. Filing your GST/HST returns
11. After you file
12. Harmonized sales tax (HST)
13. Coin-operated machines
14. Coupons, rebates, gifts, and promotional allowances
15. Deposits and conditional sales
16. Employees and partners
17. Exports and imports
18. Financial services
19. Insurance claims
20. Real property
21. Returns and warranties
22. Selling goods for others
23. Supplies to diplomats, Indians, and governments
24. Trade-ins
25. Selling your business
26. Change of legal entity
27. Cancelling your registration
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WebSite
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This document is available electronically on the Internet
Clicking on the link above will open a new browser window.
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Date de publication
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January 2006
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Format
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Booklet
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Pagination
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55p.
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Department/Agency
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Canada Customs and Revenue Agency - CCRA
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Keywords
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Accounting, GST, HST, Income Tax, Taxation
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Library Locations
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Halifax, Amherst
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