The Canada Revenue Agency (CRA) provides some basic information on how GST/HST works, what is HST, place-of-supply rules, what they mean by taxable, zero-rated, and exempt supplies, importing and exporting, buying or selling a business.
This information can be found on the CRA site at this link: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/menu-eng.html and includes subjects such as:
- Learning the basics of the GST/HST
- Registering for a GST/HST account
- Making changes to a GST/HST account
- Charging the customers GST/HST
- Calculating the net tax to complete a GST/HST return
- Filing a GST/HST return
- Correcting a GST/HST return
- Paying the GST/HST (including instalment payments)
- Closing a GST/HST account