Summary: The Finance Bill 2025 introduces key amendments affecting Input Service Distributors (ISD), blocked credit, and credit notes under GST. The definition of ISD is expanded to include the ...

You do not need to do your first tax return before you can get the GST/HST credit. If you are a new resident of Canada, follow the steps below to apply: Complete Form RC151, GST/HST Credit and Canada ...

(2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such ...

You paid or remitted it as or on account of GST/HST or net tax that you should not have paid or remitted, or that was more than you had to pay or remit You paid it as penalty, interest or any other ...