Video series: GST/HST Information for a New Small Business

Throughout this series, we refer to links where you can find more information about the topic being discussed. You can find all of these links, organized by segment, by referring to the Related links page - open it in a separate tab or window and follow along as you watch each video.

We are looking for your comments about this video series. After viewing the segments of the video that are of interest to you, please take a moment to complete our comments form.

Leave a comment

Segment 1: Introduction

Load video

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

1:34 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 2: What is the GST and HST?

Load video

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?

7:36 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 3: Who needs a GST/HST account?

Load video

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

12:11 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 4: I'm registered. Now what?

Load video

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

4:03 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 5: What are input tax credits?

Load video

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

4:58 min. | Added: April 4, 2013 | Alternative formats and transcript

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

Load video

This segment provides information on situations where ITCs cannot be claimed.

6:10 min. | Added: April 4, 2013 | Alternative formats and transcript

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

Load video

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.

8:07 min. | Modified: June 18, 2015 | Alternative formats and transcript

Segment 8: Calculating net tax using the Regular Method

Load video

This segment contains information on calculating net tax using the Regular Method.

5:05 min. | Added: April 4, 2013 | Alternative formats and transcript

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

Load video

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.

8:47 min. | Modified: June 18, 2015 | Alternative formats and transcript

Segment 10: Paying the GST/HST by instalments

Load video

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

8:27 min. | Modified: June 18, 2015 | Alternative formats and transcript

Segment 11: Avoiding common reporting errors

Load video

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

5:46 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 12: Avoiding penalties and other consequences

Load video

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

3:21 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 13: Keeping records and being reviewed

Load video

This segment provides information on keeping records and being reviewed.

6:52 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 14: Selling to diplomats, Indians, and governments

Load video

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

7:16 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 15: Providing point-of-sale rebates

Load video

This segment provides information on point-of-sale rebates.

5:08 min. | Added: April 4, 2013 | Alternative formats and transcript

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

Load video

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

13:06 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 17: Deregistering your GST/HST account

Load video

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

2:42 min. | Added: April 4, 2013 | Alternative formats and transcript

Segment 18: Conclusion

Load video

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

1:14 min. | Added: April 4, 2013 | Alternative formats and transcript

Date modified: