GST/HST records, and when to get help

GST and HST are sales taxes administered by the CRA. Some businesses must register, collect the tax, and file GST/HST returns. This course will not tell you whether you must register or how to file. Those decisions depend on your situation. Use the official GST/HST pages on Canada.ca or ask a qualified professional.

If GST/HST records apply to you, the CRA says you must keep records that support your returns and claims. Those records include sales and purchase invoices and other records related to your business operations and the GST/HST. If you file electronically, also keep your working copies of returns. You do not have to send receipts in with an electronic GST/HST filing, but you must keep them in case the CRA asks to see them.

Usually you must keep those records for six years from the end of the year they relate to (CRA page checked November 2026).

The course Invoices, Expenses and GST Records (Canada) looks more closely at invoices, expenses, and GST records. For now, remember:

• write things down when they happen
• keep proof (invoices, receipts, bank records)
• store them safely for the period the CRA describes
• ask for help before you guess

Help can mean your adult learning council (for a referral), a bookkeeper or accountant, or the CRA’s own pages and enquiry lines listed on Canada.ca. Guessing on a tax form is not a good substitute for official advice.