Transcript

Host: Welcome to the Canada Revenue Agency’s video GST/HST Information for a New Small Business.

I’m your host, Kathleen Sinclair.

This video is intended to help new small businesses with some of the key GST/HST questions encountered when starting up a new business. Please note that it is not intended to be viewed by persons who are starting up public service bodies, such as non-profit organizations and charities and does not include information on selected listed financial institutions or on the special rules for listed financial institutions.

To make it easy for you to find the information you need most, we’ve divided this video into short segments on topics such as Who needs to be registered for a GST/HST account?, What are input tax credits?, and Avoiding penalties and other consequences.

If you’re looking at this for the first time, you may want to watch the segments in sequence.

In each segment, I will be speaking with a presenter who has gathered information from the CRA on topics discussed in this video.

Throughout this video, we will refer to Related links where you can find more information about the topic being discussed. You can also find all of these links organized by segment by referring to the Related links for this video.

To get started, select a segment of the video.