Canadian Sales Tax (GST/HST) Training
Sales tax is where client mistakes and CRA penalties often start. Learn GST/HST the way a working bookkeeper handles it, from the tax code on each invoice to the filed return.
Quick answer
RAI's Canadian sales tax training teaches GST, HST, PST and QST for bookkeepers: rates by province, registration, input tax credits, preparing and filing GST/HST returns with the CRA, and sales tax audits. It is included in every RAI package at no extra cost.
- Fee
- Included in every package
- Format
- Online, weekend classes
- Covers
- GST, HST, PST, QST
- Filing
- Returns on CRA
What you'll learn
- How Canadian sales tax worksGST, HST, PST and QST, and which provinces use each.
- Rates and place of supplyChoosing the right rate for each sale.
- RegistrationThe $30,000 small supplier threshold and voluntary registration.
- Input tax creditsClaiming GST/HST paid on business purchases, with proper support.
- Returns on CRAPreparing and filing GST/HST returns (complimentary in every package).
- Sales tax in the softwareTax codes and reports in QuickBooks Online, QuickBooks Desktop and Xero.
- Sales tax auditWhat auditors look for and how to prepare a client's records.
GST/HST rates by province (2026)
| Province / territory | Tax type | GST / HST | Provincial tax | Combined |
|---|---|---|---|---|
| Alberta | GST | 5% | None | 5% |
| British Columbia | GST + PST | 5% | 7% PST | 12% |
| Manitoba | GST + PST | 5% | 7% PST | 12% |
| New Brunswick | HST | 15% | Included | 15% |
| Newfoundland and Labrador | HST | 15% | Included | 15% |
| Northwest Territories | GST | 5% | None | 5% |
| Nova Scotia | HST | 14% | Included | 14% |
| Nunavut | GST | 5% | None | 5% |
| Ontario | HST | 13% | Included | 13% |
| Prince Edward Island | HST | 15% | Included | 15% |
| Quebec | GST + QST | 5% | 9.975% QST | 14.975% |
| Saskatchewan | GST + PST | 5% | 6% PST | 11% |
| Yukon | GST | 5% | None | 5% |
What you'll be able to do
- Explain GST, HST, PST and QST to a client
- Apply the right rate on invoices
- Claim input tax credits correctly
- Prepare and file a GST/HST return
- Reconcile tax accounts to returns
- Prepare records for a sales tax audit
Who this course is for
- Every RAI student, because it is part of all packages
- Students and bookkeepers serving Canadian clients
- Accountants in Canada who want hands-on GST/HST practice
Questions about this course
Is this course sold separately?
No. It is included in every package: QuickBooks Online, QuickBooks Desktop, Xero and All-in-One.
Do you teach US sales tax?
Our sales tax module focuses on Canadian GST/HST, which is the focus of our training. The software and bookkeeping skills apply to US clients as well.
What is the GST/HST registration threshold?
Generally, a business must register once its taxable revenue exceeds $30,000 in a calendar quarter or over four consecutive calendar quarters. Read GST/HST explained for details.
More answers on the FAQ page, or compare every option on packages & fees.
Compare with our other courses
QuickBooks Online Training
Cloud bookkeeping for clients in Canada, the USA and worldwide: setup, bank reconciliation, invoices, bills and reports.
QuickBooks Desktop Training
The desktop software many established businesses and firms still run, including inventory and payroll.
Xero Accounting Training
Popular cloud accounting for small businesses in Canada, the UK, Australia and New Zealand.
Best value
All-in-One Bookkeeping Course
QuickBooks Online, QuickBooks Desktop and Xero together, with every bonus training and lifetime support.
Guides for this course
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