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Courses/Tax/Tax Planning & Compliance *

How to Do a GST Return (HST Return) 2026

Master the complexities of Canadian sales tax to ensure accurate filings, maximize your Input Tax Credits, and navigate compliance with confidence.

Created byJason Fleming
5.0
(13 reviews)
BeginnerUpdated Jan 21, 2026
How to Do a GST Return (HST Return) 2026

What You'll Learn

check_circleIdentify when to register for a GST/HST account.
check_circleDistinguish taxable, zero-rated, and exempt sales.
check_circleCalculate Input Tax Credits to recover tax paid.
check_circlePrepare and file a GST/HST return electronically.
check_circleApply special rules for vehicles and meals.
check_circleAvoid penalties by managing filing deadlines.

About This Course

This webinar explains how to complete a Goods and Services Tax (GST) return and a Harmonized Sales Tax (HST) return. Tax compliance rules and elections to save tax are also discussed. There are numerous examples to explain the process.

Features

This webinar explains how to do a GST return (HST return) and includes, among other topics:

  • GST, HST, QST, and PST rates.
  • Sole proprietorships, corporations, and trusts and compliance rules.
  • Small suppliers, and when and how to register for GST/HST.
  • How to complete a return, the working copy, and input tax credits (ITCs).
  • Filing obligations, due dates, assessments, objections, and adjustments to returns.
  • Instalments, the Quick Method, and the Simplified Method.
  • Intercompany transactions, the sale of a business, and elections to avoid GST/HST.

Your Instructor

Jason Fleming
Jason Fleming

CPA, CA, M.Acc

menu_book20 courses
star4,595 reviews

Jason Fleming is a Chartered Professional Accountant (CPA), Chartered Accountant (CA) with a master’s degree in accounting. Jason is an associate professor, teaching stream, at York University, previously he was a tax manager at a Big-4 accounting firm in Toronto. Jason completed the CICA’s In-Depth tax course, ranked 8th in Ontario on the UFE (the CA professional exam) and taught tax week at the ICAO's Summer School. Jason is the author of CFE Tax, 9th edition, CFE Case Writing, 3rd edition and various tax articles.

Credit Information

Is this course eligible for my CPD requirements as a Canadian CPA?

Provincial regulators of CPAs in Canada do not require that independent providers of CPD be approved to offer courses. Instead, individual CPAs are responsible for assessing whether a CPD activity meets their requirements, and may take activities from any source provided those requirements are met.

Every course offered on LearnFormula is delivered by a qualified subject matter expert or learning organization, and advances learning objectives that are relevant to the responsibilities or professional competencies of Canadian CPAs. All activities on LearnFormula are quantifiable in terms of hours, and are also verifiable, in that users receive documented evidence of their attendance via a certificate of completion after finishing a course (and this certificate is stored by LearnFormula indefinitely). Nearly 100,000 Canadian CPAs successfully satisfy their CPD requirements via LearnFormula on an annual basis.

What Students Are Saying

5.0
Student's Choice
13 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.