Income Tax Information

GST and HST

What are GST and HST?
  • GST/HST rates
  • Input tax credits for businesses
  • GST rate reductions
  • Transitional rules for the change in GST/HST rates
  • Taxable and exempt goods and services
GST/HST Topics For Individuals
  • Who is eligible to receive a GST/HST credit, and how much is it?
  • Can CRA withhold my GST/HST credit or my income tax refund?
  • GST/HST rebates for employees
  • GST rebate for new housing purchases and substantial renovations.
GST/HST topics for businesses
  • Who has to collect GST/HST?
  • How do I register to collect GST/HST?
  • I am not registered to collect GST - Are my GST/HST costs tax deductible?
  • Interest and penalties regarding GST/HST returns
  • Input tax credits on purchase of passenger vehicles and aircraft
  • Input tax credits on motor vehicle allowances
  • GST/HST rebates for partners