GST/HST Basics: Registration and General Obligations

koto gnawa, chillstep, algorave garage · 4:27

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Lyrics

[Verse 1]
When your revenue climbs past thirty thousand clear
Registration's knocking at your door
Four quarters rolling, taxable supplies appear
HST obligations you can't ignore
Voluntary registration, smaller players choose
Zero-rated exports, input credits you can use

[Chorus]
Register, collect, remit the tax
File returns, keep records intact
GST HST, the government's share
Quarterly monthly, handle with care
Input tax credits bring relief
Output tax collected, brief

[Verse 2]
Annual threshold breached in a single transaction
Registration required within thirty days
Small supplier exception loses all its traction
Once you cross the line, no turning back to old ways
RT account number, your business identifier
Charging tax on sales becomes your new qualifier

[Chorus]
Register, collect, remit the tax
File returns, keep records intact
GST HST, the government's share
Quarterly monthly, handle with care
Input tax credits bring relief
Output tax collected, brief

[Bridge]
Books and records, six years preserved
Supporting documents, details conserved
Bad debt relief when customers don't pay
Installments required when amounts are large
Place of supply rules determine the charge
Provincial rates vary across the way

[Verse 3]
Annual filers, threshold five hundred below
Quarterly returns for the middle ground
Monthly obligations when the numbers grow
Million and a half, where frequency is found
Exempt supplies carry no tax at all
Financial services, residential rental call

[Chorus]
Register, collect, remit the tax
File returns, keep records intact
GST HST, the government's share
Quarterly monthly, handle with care
Input tax credits bring relief
Output tax collected, brief

[Outro]
Compliance obligations, statutory demands
GST HST in professional hands
Registration triggers, thresholds you must know
Tax collection system, watch your business grow

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