GST/HST, QST and PST

This module dives deep into the nuanced differences between Canada’s federal and provincial sales tax regimes. Learners will examine the federal GST/HST system alongside Quebec’s QST and the provincial sales taxes administered in British Columbia, Manitoba, and Saskatchewan. The module unpacks administrative distinctions, compliance burdens, registration obligations for out-of-province and foreign businesses, and the treatment of digital goods and services. Using case studies, participants will learn how to resolve complex multi-jurisdictional tax scenarios, such as interprovincial sales, hybrid tax filings, and digital service delivery across Canada. This module is essential for practitioners advising clients engaged in cross-border or cross-provincial trade, ensuring proper collection, remittance, and reporting under each regime.