Self Assessment Evaluation of your GST/HST (Sales Tax) Knowledge


Any business that expects to have or currently has over $30,000 in sales over the past 4 quarters must be registered for GST and/or HST. About 3.5 million businesses file GST/HST returns in Canada.
  • This quiz is intended as a self assessment to test your knowledge and areas of improvement. There are 10 questions MCQ’s (multiple choice questions)
  • Choose your answer to the question and click "Next" to see how you did.
  • Each correct answer will give you a point and you will be able to see your percentage scored at the end.

When you have completed the test, click 'See Result' to see your results. Good luck!

Self Evaluation of Your GST/HST (Sales Tax) Knowledge

At the end of Quiz, Get Results, instantly!

1 / 10

Nunavut, the Northwest Territories and the Yukon do not charge territorial sales taxes. How many provinces do not charge a provincial sales tax?

2 / 10

The Quick Method for calculating the GST/HST is available to accounting firms if the firm's revenue is less than $400,000.

3 / 10

In the case of services, the place of supply to determine the appropriate GST/HST is the location of the customer and not where the service is render.

4 / 10

Which of the following lists of supplies contains only "taxable supplies"?

5 / 10

Which of the following is not one of the dates that would normally cause GST/HST to be charged to a customer?

6 / 10

In respect of a house acquired for personal use by an individual, which of the following statements is true?

7 / 10

For a registrant to claim an input tax credit (ITC) on a $100 invoice, the supplier's invoice must contain.

8 / 10

When a business that is registered for GST/HST is selling 90% or more of its assets together as a whole, to another registrant who will continue operating the business, which of the following statements is false?

9 / 10

How many provinces follow HST tax model?

10 / 10

Two corporations are each owned 60% by Kayla. Since the corporations are related for tax purposes, on any sale of goods or services between the corporations.

Your score is