This course explains how GST and HST apply to businesses operating in Canada. It covers when registration is required, how different types of supplies are treated, and how input tax credits work in practice. The course also explains filing frequency rules and the steps involved in preparing and submitting GST/HST returns. Learners will gain a clear understanding of common compliance risks and how mistakes usually occur. Realistic examples are used to show how GST and HST rules apply to everyday business activities. By the end of the course, learners will be able to meet basic sales tax obligations and reduce the risk of errors when dealing with GST and HST.

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Upon completion of this course, learners will be able to:

• Understand GST/HST Basics: Explain how GST and HST apply to business activities and how sales tax fits into the Canadian tax system.
• Identify Registration Requirements: Determine when GST/HST registration is required, when voluntary registration may apply, and how effective dates are set.
• Classify Supplies Correctly: Distinguish between taxable, zero-rated, and exempt supplies, and apply the correct tax treatment to each.
• Apply Input Tax Credit Rules: Identify eligible ITCs, separate business and personal use, and maintain proper support for ITC claims.
• Prepare and File GST/HST Returns: Calculate net tax, complete GST/HST returns accurately, and file returns using approved electronic methods.