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: 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