GST/HST, QST and PST

GST HST, QST and PST is a comprehensive professional development course designed to provide a clear and practical understanding of Canada’s complex sales tax landscape. This course examines the structure, application, and compliance requirements of the federal Goods and Services Tax (GST), the Harmonized Sales Tax (HST), the Quebec Sales Tax (QST), and Provincial Sales Tax (PST) systems in British Columbia, Manitoba, and Saskatchewan. Participants will explore the policy foundation behind Canadian sales taxes and the key structural differences between value-added tax systems and retail sales tax systems. The course explains how GST and HST operate, including registration thresholds, filing frequencies, input tax credits, and reporting obligations. It also provides a detailed review of QST administration by Revenu Québec, highlighting the distinct rules, digital service requirements, and compliance considerations unique to Quebec. In addition, the course covers PST frameworks in non-harmonized provinces, outlining taxable goods and services, common exemptions, contractor rules, and the implications of non-recoverable input taxes. Special attention is given to practical compliance challenges such as place-of-supply rules, cross-border and digital transactions, common input tax credit errors, documentation requirements, and audit risks. Through clear explanations and real-world examples, learners will develop the confidence to apply sales tax rules accurately in day-to-day professional practice. Whether advising clients, managing multi-provincial operations, or overseeing internal compliance, participants can expect to leave with a structured and practical understanding of Canada’s indirect tax environment.