100 questions and answers Each item is a 4-option MCQ. Open a question, tap A–D. Green is correct, red is wrong. Original practice — not an official paper.
1. Disability support for GST/HST is A) a secret extra hour for anyone B) an official access arrangement C) forbidden everywhere D) only for staff
Tap A, B, C or D.
Answer: B) an official access arrangement
Ask the centre early.
2. A formula sheet for GST/HST is allowed only if A) you printed one at home always B) your friend has one C) it is in another language D) that paper’s instructions say so
Tap A, B, C or D.
Answer: D) that paper’s instructions say so
Invigilators collect extras.
3. Units in a GST/HST numerical answer should A) be skipped to save time always B) match the question (cm, $, £, R) C) be US customary only D) be Roman numerals
Tap A, B, C or D.
Answer: B) match the question (cm, $, £, R)
Unit marks are easy marks.
4. Estimation before calculating GST/HST items A) wastes the whole paper B) is banned C) catches calculator slips D) replaces working
Tap A, B, C or D.
Answer: C) catches calculator slips
Sense-check the size of the answer.
5. Reading the question twice on GST/HST helps because A) command words change the mark scheme B) the paper is always one word C) options never trick D) time is unlimited
Tap A, B, C or D.
Answer: A) command words change the mark scheme
Circle the command word.
6. Command words such as explain / calculate / compare on GST/HST mean A) the same one-word reply B) different depths of answer C) draw a picture only D) skip the question
Tap A, B, C or D.
Answer: B) different depths of answer
Marks follow the verb.
7. A data booklet for GST/HST (if issued) is A) your personal notebook B) a phone download in the hall C) optional graffiti D) part of the exam stationery
Tap A, B, C or D.
Answer: D) part of the exam stationery
Use the values they give.
8. Revision notes for GST/HST should list A) only motivational quotes B) 50 copied PDFs unread C) someone else’s login D) definitions, exceptions, and one worked example
Tap A, B, C or D.
Answer: D) definitions, exceptions, and one worked example
Short notes beat hoarding.
9. Sleep before a GST/HST paper usually beats A) skipping breakfast only as a strategy B) arriving without ID C) both of those and more D) an all-night first reading of the syllabus
Tap A, B, C or D.
Answer: D) an all-night first reading of the syllabus
Tired brains drop easy marks.
10. On the day of GST/HST, arrive A) exactly as the bell rings B) without the admit card C) with time to find the room and ID check D) with a banned device
Tap A, B, C or D.
Answer: C) with time to find the room and ID check
Centres start on time.
11. After GST/HST results, the next step is often A) deleting the certificate B) a published admission, remark, or next paper C) ignoring official email D) paying a stranger to “upgrade” marks
Tap A, B, C or D.
Answer: B) a published admission, remark, or next paper
Use official portals.
12. Scholarships linked to GST/HST have A) the same form as a driving licence B) their own forms and dates C) no eligibility rules D) automatic award to every candidate
Tap A, B, C or D.
Answer: B) their own forms and dates
Read the scholarship page separately.
13. University offers that mention GST/HST grades are A) verbal promises in a corridor B) conditional on the published offer letter C) a social-media poll D) a bank SMS
Tap A, B, C or D.
Answer: B) conditional on the published offer letter
Keep the offer PDF.
14. Worked examples on this GST/HST page use A) original numbers, not a leaked script B) a photocopied board paper C) a paywalled dump D) a scanned teacher copy
Tap A, B, C or D.
Answer: A) original numbers, not a leaked script
Pattern practice is allowed; paper theft is not.
15. A bilingual student using this GST/HST desk should A) mix Hindi sentences into the EN URL B) ignore the glossary C) practise the English command words here D) translate only the ads
Tap A, B, C or D.
Answer: C) practise the English command words here
/en/ stays English.
16. When GST/HST overlaps another country exam, this page still A) copies USA SAT wording only B) uses India Group C labels C) hides the country D) keeps Canada names and authorities
Tap A, B, C or D.
Answer: D) keeps Canada names and authorities
Local phrases win the click.
17. A parent helping with GST/HST should A) take the test for them B) sit while the student taps answers C) buy every book in the shop D) call the board daily
Tap A, B, C or D.
Answer: B) sit while the student taps answers
The score is for the student.
18. GST is Canada’s A) UK council tax B) 5% federal goods and services tax C) US state sales tax only D) Australian Medicare levy
Tap A, B, C or D.
Answer: B) 5% federal goods and services tax
Some provinces blend it into HST.
19. HST is A) a type of RRSP B) a combined federal + provincial sales tax in some provinces C) a UK NHS charge D) a Mexican peso
Tap A, B, C or D.
Answer: B) a combined federal + provincial sales tax in some provinces
Ontario, for example, uses HST.
20. Quebec’s QST is A) the same as Ontario HST B) income tax C) a separate provincial sales tax on top of GST D) a visa fee
Tap A, B, C or D.
Answer: C) a separate provincial sales tax on top of GST
Quebec does not use HST.
21. Alberta generally has A) the highest HST in Canada always B) no GST ever C) only council tax D) GST but no provincial sales tax
Tap A, B, C or D.
Answer: D) GST but no provincial sales tax
Shoppers still pay 5% GST on many goods.
22. GST/HST on a receipt is A) your CRA refund B) Express Entry CRS C) a sales tax, not income tax D) a TFSA contribution
Tap A, B, C or D.
Answer: C) a sales tax, not income tax
Businesses remit it; consumers pay it at the till.
23. Some basic groceries are A) taxed at 25% always B) paid to the NHS C) exempt only in the UAE D) zero-rated (GST/HST of 0%)
Tap A, B, C or D.
Answer: D) zero-rated (GST/HST of 0%)
Prepared restaurant meals are usually taxable.
24. A GST/HST credit is A) a tax-free payment for eligible people B) a store coupon C) a student loan D) a visa
Tap A, B, C or D.
Answer: A) a tax-free payment for eligible people
The CRA pays it after you file.
25. HST is not used in A) Ontario B) any Canadian store C) every province — BC, Saskatchewan, and others use GST + PST D) federal law at all
Tap A, B, C or D.
Answer: C) every province — BC, Saskatchewan, and others use GST + PST
Learn your province’s rate before you budget.
26. The federal GST rate in Canada is A) 20% like UK VAT B) 5% C) 15% in every province D) 0% on all restaurant meals
Tap A, B, C or D.
Answer: B) 5%
Some provinces add PST or use HST.
27. Ontario charges HST, which is A) GST plus a separate QST only B) a single combined federal-plus-provincial sales tax C) income tax D) a TFSA contribution
Tap A, B, C or D.
Answer: B) a single combined federal-plus-provincial sales tax
The till shows one HST line.
28. HST is also used in A) every province including Alberta B) the United States C) only the territories D) several Atlantic provinces, not only Ontario
Tap A, B, C or D.
Answer: D) several Atlantic provinces, not only Ontario
Each participating province sets its combined rate.
29. British Columbia generally charges A) HST like Ontario B) QST only C) GST plus a separate PST D) no sales tax at all
Tap A, B, C or D.
Answer: C) GST plus a separate PST
PST is a provincial tax, not HST.
30. Saskatchewan and Manitoba generally use A) HST only B) GST plus PST C) QST only D) UK VAT
Tap A, B, C or D.
Answer: B) GST plus PST
Rates and exemptions differ by province.
31. Shoppers in Alberta still typically pay A) the highest HST in Canada always B) QST plus GST C) GST and no provincial sales tax D) only council tax
Tap A, B, C or D.
Answer: C) GST and no provincial sales tax
The till still shows 5% GST on many goods.
32. Yukon, the Northwest Territories and Nunavut generally charge A) GST only B) HST like Ontario C) QST D) PST like BC
Tap A, B, C or D.
Answer: A) GST only
There is no territorial sales tax added at the till.
33. Quebec charges A) Ontario HST B) GST only C) GST and QST, not HST D) PST like Manitoba only
Tap A, B, C or D.
Answer: C) GST and QST, not HST
Revenu Québec administers QST.
34. Input tax credits let a registrant A) recover GST/HST paid on eligible business inputs B) skip income tax forever C) avoid a SIN D) claim a TFSA room increase
Tap A, B, C or D.
Answer: A) recover GST/HST paid on eligible business inputs
Personal expenses usually do not qualify.
35. Small suppliers below the threshold may A) charge 28% GST India slabs B) file T1s as HST returns C) not have to register for GST/HST D) never charge tax even after registering
Tap A, B, C or D.
Answer: C) not have to register for GST/HST
Voluntary registration is sometimes useful.
36. Place-of-supply rules decide A) your CRS score B) your T4 box 14 C) which province’s HST or tax applies to a sale D) your council-tax band
Tap A, B, C or D.
Answer: C) which province’s HST or tax applies to a sale
Digital services have their own tests.
37. Many digital services sold into Canada must A) charge GST/HST under the current rules B) remain tax-free as ‘online’ always C) charge only UK VAT D) use UAE 5% VAT as Canadian law
Tap A, B, C or D.
Answer: A) charge GST/HST under the current rules
Non-resident vendors may need to register.
38. Staple groceries that are basic groceries are often A) taxed at 25% always B) exempt like long-term rent always C) zero-rated (0% GST/HST) D) paid to the NHS
Tap A, B, C or D.
Answer: C) zero-rated (0% GST/HST)
Snack foods and restaurant meals are usually taxable.
39. Restaurant meals are generally A) zero-rated like milk in a carton always B) income tax C) council tax D) taxable for GST/HST
Tap A, B, C or D.
Answer: D) taxable for GST/HST
Tips you choose to leave are different from a mandatory service charge.
40. Long-term residential rent is generally A) taxed at HST like a hotel night always B) zero-rated as an export C) exempt from GST/HST D) a TFSA
Tap A, B, C or D.
Answer: C) exempt from GST/HST
Short-term stays are often taxable.
41. Short-term accommodation is often A) exempt like a 12-month lease always B) paid as Express Entry funds C) taxable D) a student-loan deduction
Tap A, B, C or D.
Answer: C) taxable
Hotels and many short rentals charge tax.
42. A GST/HST new housing rebate can apply to A) every resale house B) TFSA contributions C) some eligible new homes or condos D) used cars always
Tap A, B, C or D.
Answer: C) some eligible new homes or condos
CRA forms and occupancy tests apply.
43. Charities have A) no interaction with GST ever B) to charge 28% like India always C) special GST/HST rebate rules D) to file Express Entry
Tap A, B, C or D.
Answer: C) special GST/HST rebate rules
Public-service-body rebates are a common search.
44. A voluntary tip is generally A) always HST-taxable as a donation B) not GST/HST; an automatic service charge can be C) income tax withheld like PAYE D) a carbon rebate
Tap A, B, C or D.
Answer: B) not GST/HST; an automatic service charge can be
Look at how the bill is worded.
45. A GST/HST return is how a business A) files personal T1 income tax only B) applies for PR C) reports and remits net tax D) pays council tax
Tap A, B, C or D.
Answer: C) reports and remits net tax
Frequency depends on the business’s size.
46. GST/HST reporting periods can be A) monthly, quarterly or annual depending on threshold B) only 1 April like UK council tax C) only the Australian 30 June year D) weekly by law for everyone
Tap A, B, C or D.
Answer: A) monthly, quarterly or annual depending on threshold
The CRA assigns the period.
47. The GST/HST credit is A) a tax-free benefit for eligible individuals B) a store coupon printed on the receipt C) input tax credit for shoppers D) Express Entry proof of funds
Tap A, B, C or D.
Answer: A) a tax-free benefit for eligible individuals
You usually need to file a return to receive it.
48. Registrants show tax as A) a hidden fee never itemised by law B) income tax on the T4 C) a line on the invoice or receipt D) a visa charge
Tap A, B, C or D.
Answer: C) a line on the invoice or receipt
Consumers use that line to see what they paid.
49. BC PST is administered by A) the CRA as Ontario HST B) Revenu Québec as QST only C) HMRC D) the province, not as federal HST
Tap A, B, C or D.
Answer: D) the province, not as federal HST
A business may have both GST and PST accounts.
50. GST on many imports is A) collected at the border or by the courier’s broker B) never charged on imports C) replaced by UK VAT automatically D) a TFSA withdrawal
Tap A, B, C or D.
Answer: A) collected at the border or by the courier’s broker
Duty and GST are different lines.
51. Some prescription drugs and medical devices are A) taxed at HST like chocolate always B) zero-rated C) exempt so ITC is impossible always D) income-tested like CCB
Tap A, B, C or D.
Answer: B) zero-rated
The CRA lists which supplies qualify.
52. Printed books can have A) the same tax as a restaurant meal always B) no possible rebate ever C) to be paid in naira D) special GST/HST treatment — check the CRA guide
Tap A, B, C or D.
Answer: D) special GST/HST treatment — check the CRA guide
E-books and print can differ.
53. Membership fees can be A) always 0% B) taxable or exempt depending on the organisation C) always 15% HST everywhere D) council tax
Tap A, B, C or D.
Answer: B) taxable or exempt depending on the organisation
Professional associations need a careful read.
54. A tour package sold in Canada usually taxes A) the taxable portion of the package B) nothing if any hotel is included C) the whole price as income tax D) only the airfare as GST always
Tap A, B, C or D.
Answer: A) the taxable portion of the package
Travel agents follow CRA tour-package rules.
55. HST is not A) personal income tax B) a sales tax in participating provinces C) collected on many retail sales D) remitted on a GST/HST return
Tap A, B, C or D.
Answer: A) personal income tax
Your T1 is a different filing.
56. Moving to another province can change A) your SIN B) the sales tax you pay at the till C) your T4 employer automatically D) your language CLB
Tap A, B, C or D.
Answer: B) the sales tax you pay at the till
Online sellers use place-of-supply rules.
57. Point-of-sale relief for some First Nations purchasers A) applies to every Canadian always B) is a TFSA C) exists in certain cases D) is Express Entry
Tap A, B, C or D.
Answer: C) exists in certain cases
Status cards and eligible goods have rules.
58. A private sale of used goods by an unregistered individual often A) requires the seller to charge HST always B) is zero-rated as an export C) has no GST/HST charged by that seller D) is a T4
Tap A, B, C or D.
Answer: C) has no GST/HST charged by that seller
A registered dealer still charges tax.
59. Once you are registered you generally must A) stop charging even above the threshold B) charge GST/HST on taxable supplies C) file only a T1 D) charge UK VAT
Tap A, B, C or D.
Answer: B) charge GST/HST on taxable supplies
Small-supplier status ends when you register.
60. Large-business recapture rules can A) limit ITCs on some specified expenses B) increase TFSA room C) cancel QST in Quebec D) apply to every household grocery bill
Tap A, B, C or D.
Answer: A) limit ITCs on some specified expenses
They target certain big registrants.
61. The Quick Method is A) a way to skip charging customers tax B) personal T1 software C) an Express Entry form D) an optional simplified remittance for some small registrants
Tap A, B, C or D.
Answer: D) an optional simplified remittance for some small registrants
Eligibility depends on supplies and limits.
62. Exempt supplies generally A) are taxed at 5% B) are the same as zero-rated C) require HST on the invoice as 13% D) do not generate ITCs the way taxable supplies do
Tap A, B, C or D.
Answer: D) do not generate ITCs the way taxable supplies do
Residential rent is a classic exempt example.
63. Zero-rated supplies are taxable at 0%, so A) they are identical to exempt supplies B) no return is ever filed C) ITCs can still apply D) the customer pays 15%
Tap A, B, C or D.
Answer: C) ITCs can still apply
Exports of goods are often zero-rated.
64. The CRA administers GST/HST; QST is administered by A) HMRC B) Revenu Québec C) the ATO D) the FTA in Dubai
Tap A, B, C or D.
Answer: B) Revenu Québec
Quebec businesses often deal with both.
65. Do not assume a visitor can A) keep a receipt for a warranty B) pay HST on a hotel C) get GST/HST refunded at the airport as a general right D) claim a GST/HST credit after filing if eligible
Tap A, B, C or D.
Answer: C) get GST/HST refunded at the airport as a general right
Older visitor rebate schemes were limited or closed — check today’s CRA page.
66. Combined HST percentages A) are 5% everywhere B) are 20% like the UK C) are identical to QST D) differ by participating province
Tap A, B, C or D.
Answer: D) differ by participating province
Look at the receipt instead of memorising a rumour.
67. A listed shelf price may be A) before tax — read the receipt total B) always tax-inclusive by Canadian law everywhere C) your income-tax bill D) proof of funds for IRCC
Tap A, B, C or D.
Answer: A) before tax — read the receipt total
Advertised prices sometimes include tax; sometimes not.
68. Official rules for GST/HST in Canada come from A) a forwarded WhatsApp list B) a sports commentary C) the authority named on the current notice D) a restaurant menu
Tap A, B, C or D.
Answer: C) the authority named on the current notice
Always open the official PDF or site.
69. A practice page about GST/HST should A) promise a vacancy tomorrow B) teach the stable map, not invent a form date C) copy a leaked paper D) hide the country name
Tap A, B, C or D.
Answer: B) teach the stable map, not invent a form date
GKSchools does not invent cycles.
70. If two websites disagree about GST/HST in Canada, trust A) the louder influencer B) the official commission, board, or ministry C) a screenshot with no URL D) a 2014 blog comment
Tap A, B, C or D.
Answer: B) the official commission, board, or ministry
Check the domain.
71. Students search GST/HST because A) it is a US state test only B) it is a Hindi-only quiz C) it is a cooking term D) it is a high-intent local phrase in Canada
Tap A, B, C or D.
Answer: D) it is a high-intent local phrase in Canada
Keep answers in the language of the search.
72. The safest first click for GST/HST is A) buying a random PDF first B) skipping eligibility C) the official explainer, then practice questions D) ignoring the syllabus
Tap A, B, C or D.
Answer: C) the official explainer, then practice questions
Read the map, then tap to score.
73. Eligibility for GST/HST is decided by A) a cousin’s memory B) a cinema ticket C) the published rules for that year D) a weather app
Tap A, B, C or D.
Answer: C) the published rules for that year
Rules can change by notification.
74. A mock set on GST/HST is A) original practice, not an official paper copy B) a leaked booklet C) a live scorecard D) a visa stamp
Tap A, B, C or D.
Answer: A) original practice, not an official paper copy
Use it to learn the pattern.
75. When GST/HST uses a calculator rule, follow A) any phone app in the hall B) a smartwatch always C) the paper’s approved-calculator list D) sharing a friend’s device
Tap A, B, C or D.
Answer: C) the paper’s approved-calculator list
Invigilators check devices.
76. Negative marking on GST/HST, if any, is A) always −1 on every paper worldwide B) stated on that year’s instruction sheet C) never used anywhere D) the same as SAT always
Tap A, B, C or D.
Answer: B) stated on that year’s instruction sheet
Do not guess the penalty.
77. Subject choice for GST/HST should match A) only what a neighbour picked B) the shortest form C) a random code D) the course or career you want next
Tap A, B, C or D.
Answer: D) the course or career you want next
Wrong paper waste a year.
78. A resit or remark for GST/HST is A) a WhatsApp appeal B) automatic every year C) an official process with a deadline D) free forever
Tap A, B, C or D.
Answer: C) an official process with a deadline
Read the board’s remark page.
79. Past papers for GST/HST are useful when A) you only read the cover B) you memorise one year C) you attempt them timed, then check the mark scheme D) you skip the mark scheme
Tap A, B, C or D.
Answer: C) you attempt them timed, then check the mark scheme
Timing builds exam stamina.
80. Syllabus changes for GST/HST appear in A) a 2010 textbook only B) a meme C) the current specification or circular D) a taxi advert
Tap A, B, C or D.
Answer: C) the current specification or circular
Confirm the year on the PDF.
81. Access arrangements for GST/HST need A) a note written in the hall B) an approved application before the paper C) a parent phone call during the test D) nothing ever
Tap A, B, C or D.
Answer: B) an approved application before the paper
Apply early through the school or centre.
82. Results for GST/HST are released A) whenever a coaching centre guesses B) on the date the official body publishes C) every Sunday D) only on social media
Tap A, B, C or D.
Answer: B) on the date the official body publishes
Bookmark the results page.
83. Certificates for GST/HST are issued by A) a photocopy shop B) a blog C) the awarding body named on the paper D) FIFA
Tap A, B, C or D.
Answer: C) the awarding body named on the paper
Keep digital and paper copies.
84. Certificates for CRA tax returns are issued by A) the awarding body named on the paper B) a photocopy shop C) a blog D) FIFA
Tap A, B, C or D.
Answer: A) the awarding body named on the paper
Keep digital and paper copies.
85. If CRA tax returns is an eligibility test, passing it A) guarantees a posting next week B) replaces a degree always C) cancels other exams D) does not by itself give a job letter
Tap A, B, C or D.
Answer: D) does not by itself give a job letter
Recruitment is a later step.
86. If CRA tax returns is an entrance exam, a rank A) is a visa B) is a salary C) is used by colleges as they notify D) is a passport
Tap A, B, C or D.
Answer: C) is used by colleges as they notify
Admission lists are separate.
87. Fees for CRA tax returns must be paid A) to a personal UPI of a stranger B) on the official portal named in the notice C) in a parking lot D) only in cash to a tout
Tap A, B, C or D.
Answer: B) on the official portal named in the notice
Save the receipt.
88. Photo and ID rules for CRA tax returns are A) the same as a concert ticket B) optional C) only for teachers D) printed on the admit card
Tap A, B, C or D.
Answer: D) printed on the admit card
Carry the exact ID listed.
89. A name mismatch on CRA tax returns documents should be A) ignored B) corrected through the official channel before the day C) fixed with correction fluid in the hall D) posted on a group chat
Tap A, B, C or D.
Answer: B) corrected through the official channel before the day
Boards reject mismatched IDs.
90. Study time for CRA tax returns works better as A) a daily short set you can finish B) one 12-hour cram once a year C) only watching reels D) skipping weak topics forever
Tap A, B, C or D.
Answer: A) a daily short set you can finish
Come back tomorrow for a new order.
91. Current-affairs items mixed with CRA tax returns should be A) undated rumours B) invented summit hosts C) copied paywalled PDFs D) dated facts you can verify
Tap A, B, C or D.
Answer: D) dated facts you can verify
We rotate practice; we do not invent news.
92. Internal links from a CRA tax returns page should go to A) random shopping carts B) broken admin URLs C) login walls D) the country hub and related exams
Tap A, B, C or D.
Answer: D) the country hub and related exams
Students need the next tap.
93. Language of answers on this CRA tax returns page is A) Hindi only B) a mix that confuses crawlers C) emoji only D) English, because this desk is /en/
Tap A, B, C or D.
Answer: D) English, because this desk is /en/
Hindi GK stays on the main site.
94. Group vs grade language on CRA tax returns must stay A) swapped for SEO B) copied from another country C) hidden D) as the official body writes it
Tap A, B, C or D.
Answer: D) as the official body writes it
UPSC Group A is not RBI Grade B.
95. A calculator-allowed paper for CRA tax returns still needs A) only the final number B) no units C) working shown where the mark scheme asks D) a photo of the screen
Tap A, B, C or D.
Answer: C) working shown where the mark scheme asks
Method marks exist.
96. Multiple-choice on CRA tax returns is scored from A) the option you whispered B) all four options C) the option you lock D) the question number
Tap A, B, C or D.
Answer: C) the option you lock
Tap once; green is correct, red is wrong.
97. A “today’s 5” strip on CRA tax returns is A) breaking news from a newsroom B) a live official paper C) a paid leak D) a daily rotate of the same 100-question bank
Tap A, B, C or D.
Answer: D) a daily rotate of the same 100-question bank
Order changes at midnight so you return.
98. Sharing an CRA tax returns admit card publicly can A) raise your rank B) expose personal data C) pay the fee twice D) change the syllabus
Tap A, B, C or D.
Answer: B) expose personal data
Keep numbers private.
99. Coaching claims about CRA tax returns cut-offs are A) always exact in January B) the same for every state C) unofficial until the authority publishes them D) copied from SAT
Tap A, B, C or D.
Answer: C) unofficial until the authority publishes them
Treat them as gossip.
100. A practical or oral for CRA tax returns, if any, is A) optional decoration B) part of the published assessment C) replaced by a tweet D) the same as a written MCQ
Tap A, B, C or D.
Answer: B) part of the published assessment
Check the weighting.
