Video series: GST/HST Information for a New Small Business

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Video series: GST/HST Information for a New Small Business

Throughout this series, we refer to links where you can find more information about the topic being discussed. You can find all of these links, organized by segment, by referring to the Related links page - open it in a separate tab or window and follow along as you watch each video.

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Segment 1: Introduction



This is the introduction to the video called GST/HST Information for a New Small Business.

April 4, 2013

Segment 2: What is the GST and HST?



This segment helps new small businesses understand some of the basic terms and concepts relating to the GST/HST such as: What is the GST/HST? What is a taxable supply? and What are exempt and zero-rated supplies?

April 4, 2013

Segment 3: Who needs a GST/HST account?



This segment provides information on who needs to register for a GST/HST account.

April 4, 2013

Segment 4: I'm registered. Now what?



This segment provides new small businesses with information on their responsibilities once they have registered for the GST/HST.

April 4, 2013

Segment 5: What are input tax credits?



This segment provides general information on input tax credits (ITCs) and how they work.

April 4, 2013

Segment 6: Purchases and expenses for which you cannot claim ITCs



This segment provides information on situations where ITCs cannot be claimed.

April 4, 2013

Segment 7: Interprovincial supplies: What tax rate do I charge?



This segment provides information to small businesses on what GST/HST rate to charge on goods and services when doing business with clients who are outside of the province where their business is located.

June 18, 2015

Segment 8: Calculating net tax using the Regular Method



This segment contains information on calculating net tax using the Regular Method.

April 4, 2013

Segment 9: Calculating net tax using the Quick Method and using the Simplified Method to calculate ITCs



This segment provides information on who can use the Quick Method to calculate the GST/HST you have to pay and how it works. It also provides information on who can use the Simplified Method to calculate input tax credits (ITCs) and how it works.

June 18, 2015

Segment 10: Paying the GST/HST by instalments



This segment provides information for GST/HST registrants who pay their GST/HST by making regular instalment payments throughout the year.

June 18, 2015

Segment 11: Avoiding common reporting errors



This segment reviews some of the common errors made when reporting GST/HST and how to avoid them.

April 4, 2013

Segment 12: Avoiding penalties and other consequences



This segment provides information on how to avoid penalties and other consequences when reporting or paying the GST/HST.

April 4, 2013

Segment 13: Keeping records and being reviewed



This segment provides information on keeping records and being reviewed.

April 4, 2013

Segment 14: Selling to diplomats, Indians, and governments



This segment explains the special rules for providing goods and services to diplomats, Indians, and governments.

April 4, 2013

Segment 15: Providing point-of-sale rebates



This segment provides information on point-of-sale rebates.

April 4, 2013

Segment 16: Filing your returns and remitting the GST/HST



This segment provides information to help small businesses complete and file their GST/HST returns and how to pay amounts owing.

April 4, 2013

Segment 17: Deregistering your GST/HST account



This segment helps businesses determine when their GST/HST account should be closed and how to close it.

April 4, 2013

Segment 18: Conclusion



This segment concludes the tax information video called GST/HST Information for a New Small Business.

April 4, 2013

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Date modified:
2015-06-18