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Courses/Tax/Tax Planning & Compliance *

GST/HST - The Basics

Navigating Canadian Taxation Laws

Created byAlex Garber
BeginnerUpdated Mar 27, 2024
GST/HST - The Basics

What You'll Learn

check_circleDefine and differentiate between GST, PST, and HST, outlining their respective scopes and applications within the Canadian taxation system.
check_circleDemonstrate comprehension of the mechanics of value-added tax (VAT) from the perspective of a seller, including the process of calculating, collecting, and remitting GST/HST.
check_circleClassify various types of supplies, such as taxable, zero-rated, and exempt, and elucidate how these distinctions impact GST/HST obligations for businesses operating in Canada.
check_circleEvaluate eligibility criteria and procedures for GST/HST registration, including exemptions for small suppliers, and analyze the implications of registration status on reporting requirements and frequency.

About This Course

This course reviews the “basics” of GST & HST.  After taking this course, participants should be able to understand the fundamental rules of GST & HST and how they apply to businesses in Canada. 

Topics covered include:

  • Difference between GST, PST, and HST
  • Mechanics of the value-added tax from the seller’s perspective
  • Types of supplies: Taxable vs. Zero-rated vs. Exempt
  • Registration requirements and the “small supplier” exemption
  • Reporting frequencies – annual vs. quarterly vs. monthly
  • Input Tax Credits (“ITCs”)
  • Claiming ITC’s on expenses
  • Claiming ITC’s on purchases of capital property
  • Quick Method
  • Filing requirements, deadlines and penalties
  • Special circumstances

Your Instructor

Alex Garber
Alex Garber

Educator and Tax Advisor

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star7,607 reviews

Alex Garber, CPA, CA, MTax has been working in public accounting since 2004, focusing primarily on income taxation for Canadian owner-managed businesses and their shareholders. Alex presents PD seminars for CPA Ontario and facilitates at the CPA Canada In-Depth Tax Program. Alex is also a faculty member at the Schulich School of Business, York University, where he teaches income taxation at both undergraduate and master's levels. Alex started his career with Deloitte and Touche LLP in Toronto. He is currently an independent tax advisor, assisting various clients, sole-practitioners and CPA firms in Ontario.

Credit Information

What Students Are Saying

4.7
Student's Choice
199 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.

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