Video Gallery: GST/HST Information for a Small Business

Introduction - Segment 1

This is the introduction to the video called GST/HST Information for a New Small Business. April 4, 2013

What is the GST and HST? - Segment 2

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

Who needs a GST/HST account? - Segment 3

This segment provides information on who needs to register for a GST/HST account. April 4, 2013

I'm registered. Now what? - Segment 4

This segment provides new small businesses with information on their responsibilities once they have registered for the GST/HST. April 4, 2013

What are input tax credits? - Segment 5

This segment provides general information on input tax credits (ITCs) and how they work. April 4, 2013

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

This segment provides information on situations where ITCs cannot be claimed. April 4, 2013

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

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

Calculating net tax using the Regular Method - Segment 8

This segment contains information on calculating net tax using the Regular Method. April 4, 2013

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

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

Paying the GST/HST by instalments - Segment 10

This segment provides information for GST/HST registrants who pay their GST/HST by making regular instalment payments throughout the year. June 18, 2015

Avoiding common reporting errors - Segment 11

This segment reviews some of the common errors made when reporting GST/HST and how to avoid them. April 4, 2013

Avoiding penalties and other consequences - Segment 12

This segment provides information on how to avoid penalties and other consequences when reporting or paying the GST/HST. April 4, 2013

Keeping records and being reviewed - Segment 13

This segment provides information on keeping records and being reviewed. April 4, 2013

Selling to diplomats, Indians, and governments - Segment 14

This segment explains the special rules for providing goods and services to diplomats, Indians, and governments. April 4, 2013

Providing point-of-sale rebates - Segment 15

This segment provides information on point-of-sale rebates. April 4, 2013

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

This segment provides information to help small businesses complete and file their GST/HST returns and how to pay amounts owing. April 4, 2013

Deregistering your GST/HST account - Segment 17

This segment helps businesses determine when their GST/HST account should be closed and how to close it. April 4, 2013

Conclusion - Segment 18

This segment concludes the tax information video called GST/HST Information for a New Small Business. April 4, 2013