Introduction to GST/HST

Intro to GST HST provides a clear and practical foundation in Canada’s Goods and Services Tax and Harmonized Sales Tax system. Designed for accounting and finance professionals, business owners, and anyone seeking a stronger understanding of indirect taxation, this course explains how GST and HST function, why the system was introduced, and how it applies across different provinces. Participants will explore key concepts including taxable, zero-rated, and exempt supplies, harmonized versus non-harmonized provinces, federal and provincial rate structures, and point-of-sale rebates. The course also covers registration requirements, the small supplier threshold, filing frequency, and how to calculate net tax. A dedicated focus on Input Tax Credits helps learners understand how to properly recover GST/HST paid on eligible business expenses while avoiding common compliance errors. In addition, the course addresses practical issues such as bad debt adjustments, non-resident considerations, and common pitfalls that can lead to penalties or reassessments. Real-world examples are used throughout to connect theory to everyday professional scenarios. Delivered fully online through the Canadian Accountant Training Institute, this self paced course includes structured video instruction, downloadable reference materials, practical case studies, and knowledge checks to reinforce learning. By the end of the program, participants will have greater clarity and confidence in navigating GST/HST rules and applying them accurately in real business and advisory contexts.