Introduction to GST/HST

This foundational module introduces learners to the structure, policy rationale, and mechanics of the Goods and Services Tax (GST) and Harmonized Sales Tax (HST). Participants will explore how the value-added tax model works in a Canadian context, including concepts such as taxable and exempt supplies, input tax credits (ITCs), and small supplier thresholds. The module also addresses registration requirements, compliance timelines, and audit risks. Special attention is given to the harmonization model adopted by certain provinces and the implications for businesses operating within or across those jurisdictions. By the end of this module, learners will understand the administrative framework of GST/HST and be able to identify key tax planning opportunities and pitfalls for clients.