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. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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.
11. 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.
12. 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.
13. 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.
14. 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.
15. 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.
16. 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.
17. 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.
18. 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.
19. 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.
20. 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.
21. 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.
22. 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.
23. 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.
24. 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.
25. 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.
26. 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.
27. 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.
28. 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.
29. 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.
30. 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.
31. 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.
32. 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.
33. 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.
34. 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.
35. 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.
36. 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.
37. 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.
38. 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.
39. 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.
40. If GST/HST 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.
41. If GST/HST 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.
42. Fees for GST/HST must be paid A) to a personal UPI of a stranger B) in a parking lot C) only in cash to a tout D) on the official portal named in the notice
Tap A, B, C or D.
Answer: D) on the official portal named in the notice
Save the receipt.
43. Photo and ID rules for GST/HST are A) printed on the admit card B) the same as a concert ticket C) optional D) only for teachers
Tap A, B, C or D.
Answer: A) printed on the admit card
Carry the exact ID listed.
44. A name mismatch on GST/HST documents should be A) ignored B) fixed with correction fluid in the hall C) posted on a group chat D) corrected through the official channel before the day
Tap A, B, C or D.
Answer: D) corrected through the official channel before the day
Boards reject mismatched IDs.
45. Study time for GST/HST 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.
46. Current-affairs items mixed with GST/HST should be A) dated facts you can verify B) undated rumours C) invented summit hosts D) copied paywalled PDFs
Tap A, B, C or D.
Answer: A) dated facts you can verify
We rotate practice; we do not invent news.
47. Internal links from a GST/HST page should go to A) random shopping carts B) broken admin URLs C) the country hub and related exams D) login walls
Tap A, B, C or D.
Answer: C) the country hub and related exams
Students need the next tap.
48. Language of answers on this GST/HST 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.
49. Group vs grade language on GST/HST 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.
50. A calculator-allowed paper for GST/HST still needs A) only the final number B) working shown where the mark scheme asks C) no units D) a photo of the screen
Tap A, B, C or D.
Answer: B) working shown where the mark scheme asks
Method marks exist.
51. Multiple-choice on GST/HST is scored from A) the option you whispered B) all four options C) the question number D) the option you lock
Tap A, B, C or D.
Answer: D) the option you lock
Tap once; green is correct, red is wrong.
52. A “today’s 5” strip on GST/HST is A) breaking news from a newsroom B) a daily rotate of the same 100-question bank C) a live official paper D) a paid leak
Tap A, B, C or D.
Answer: B) a daily rotate of the same 100-question bank
Order changes at midnight so you return.
53. Sharing an GST/HST admit card publicly can A) raise your rank B) pay the fee twice C) expose personal data D) change the syllabus
Tap A, B, C or D.
Answer: C) expose personal data
Keep numbers private.
54. Coaching claims about GST/HST cut-offs are A) unofficial until the authority publishes them B) always exact in January C) the same for every state D) copied from SAT
Tap A, B, C or D.
Answer: A) unofficial until the authority publishes them
Treat them as gossip.
55. A practical or oral for GST/HST, 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.
56. Transfer or migration after GST/HST follows A) a YouTube comment B) a taxi driver C) a currency app D) the receiving school or university rules
Tap A, B, C or D.
Answer: D) the receiving school or university rules
Get the letter in writing.
57. 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.
58. 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.
59. 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.
60. 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.
61. 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.
62. Reading the question twice on CRA tax returns helps because A) the paper is always one word B) command words change the mark scheme C) options never trick D) time is unlimited
Tap A, B, C or D.
Answer: B) command words change the mark scheme
Circle the command word.
63. Command words such as explain / calculate / compare on CRA tax returns mean A) the same one-word reply B) draw a picture only C) skip the question D) different depths of answer
Tap A, B, C or D.
Answer: D) different depths of answer
Marks follow the verb.
64. A data booklet for CRA tax returns (if issued) is A) your personal notebook B) part of the exam stationery C) a phone download in the hall D) optional graffiti
Tap A, B, C or D.
Answer: B) part of the exam stationery
Use the values they give.
65. Revision notes for CRA tax returns 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.
66. Sleep before a CRA tax returns paper usually beats A) an all-night first reading of the syllabus B) skipping breakfast only as a strategy C) arriving without ID D) both of those and more
Tap A, B, C or D.
Answer: A) an all-night first reading of the syllabus
Tired brains drop easy marks.
67. On the day of CRA tax returns, 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.
68. After CRA tax returns 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.
69. Scholarships linked to CRA tax returns have A) the same form as a driving licence B) no eligibility rules C) automatic award to every candidate D) their own forms and dates
Tap A, B, C or D.
Answer: D) their own forms and dates
Read the scholarship page separately.
70. University offers that mention CRA tax returns grades are A) conditional on the published offer letter B) verbal promises in a corridor C) a social-media poll D) a bank SMS
Tap A, B, C or D.
Answer: A) conditional on the published offer letter
Keep the offer PDF.
71. Worked examples on this CRA tax returns 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.
72. A bilingual student using this CRA tax returns 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.
73. When CRA tax returns overlaps another country exam, this page still A) keeps Canada names and authorities B) copies USA SAT wording only C) uses India Group C labels D) hides the country
Tap A, B, C or D.
Answer: A) keeps Canada names and authorities
Local phrases win the click.
74. A parent helping with CRA tax returns should A) take the test for them B) buy every book in the shop C) sit while the student taps answers D) call the board daily
Tap A, B, C or D.
Answer: C) sit while the student taps answers
The score is for the student.
75. CRA stands for A) Canada Revenue Agency B) Canadian Railway Authority C) Council Rate of Alberta D) Credit Report Agency
Tap A, B, C or D.
Answer: A) Canada Revenue Agency
It collects federal tax and delivers many benefits.
76. Most Canadian personal tax returns are due A) 15 April like the US always B) 31 January only C) 30 June like Australia only D) 30 April (15 June for many self-employed)
Tap A, B, C or D.
Answer: D) 30 April (15 June for many self-employed)
Quebec also files a provincial return.
77. The Canadian tax year is A) the calendar year (1 Jan–31 Dec) B) 1 April–31 March only C) 1 July–30 June only D) the school year
Tap A, B, C or D.
Answer: A) the calendar year (1 Jan–31 Dec)
Same calendar idea as the US, different forms.
78. A common e-file method is A) NETFILE / certified software B) only a US Form 1040 C) council tax online D) Student Finance England
Tap A, B, C or D.
Answer: A) NETFILE / certified software
The CRA also has Auto-fill my return.
79. GST/HST credit and Canada Carbon Rebate are often A) paid by FIFA B) council tax refunds C) paid by the CRA after you file D) NHS prescriptions
Tap A, B, C or D.
Answer: C) paid by the CRA after you file
Filing can unlock benefits, not only a tax bill.
80. SIN means A) Social Insurance Number B) Student Index Nigeria C) Scottish Income Number D) State IRS Number
Tap A, B, C or D.
Answer: A) Social Insurance Number
You need it to work and to file.
81. T4 slips report A) employment income B) only rent in London C) GCSE results D) Express Entry CRS only
Tap A, B, C or D.
Answer: A) employment income
Banks issue T5s for some investment income.
82. The CRA is not A) a tax agency B) a benefits payer C) a federal body D) the IRS, though both collect income tax
Tap A, B, C or D.
Answer: D) the IRS, though both collect income tax
Do not send a US 1040 to the CRA.
83. A Notice of Assessment is A) the CRA’s summary after it processes your return B) a provincial driver’s licence C) an Express Entry ITA D) a T4 you print yourself
Tap A, B, C or D.
Answer: A) the CRA’s summary after it processes your return
Check it for refund, balance and RRSP room.
84. CRA My Account is used to A) view slips, benefits and refund status B) pay UK council tax C) sit JEE Main D) book NHS 111
Tap A, B, C or D.
Answer: A) view slips, benefits and refund status
Register with a CRA security code.
85. Most CRA refunds arrive by A) a peso cash bag B) student-finance maintenance C) FIFA hospitality D) direct deposit if you set it up
Tap A, B, C or D.
Answer: D) direct deposit if you set it up
Paper cheques are slower.
86. Quebec residents generally file A) a CRA return and a Revenu Québec return B) only a US 1040 C) only an ATO return D) only GSTIN GSTR-3B
Tap A, B, C or D.
Answer: A) a CRA return and a Revenu Québec return
Revenu Québec administers Quebec income tax.
87. A T4 from an employer lists A) only rent in London B) GCSE results C) CRS scores D) employment income and deductions
Tap A, B, C or D.
Answer: D) employment income and deductions
Employers must issue them after year-end.
88. T5 slips commonly report A) only salary B) only GST/HST you paid at a store C) Express Entry language scores D) some investment income such as dividends or interest
Tap A, B, C or D.
Answer: D) some investment income such as dividends or interest
Banks and brokerages issue them.
89. A T4A can report A) only a UK P60 B) only HECS debt C) only a Medicare card D) pensions, scholarships or certain self-employed amounts
Tap A, B, C or D.
Answer: D) pensions, scholarships or certain self-employed amounts
Read every box; more than one T4A is common.
90. T3 slips report A) only tips in cash B) only UCAS offers C) only PBS scripts D) some trust or mutual-fund income
Tap A, B, C or D.
Answer: D) some trust or mutual-fund income
Funds often issue them later than T4s.
91. RRSP deductions need A) a store loyalty card B) a JAMB e-PIN C) a KHDA rating D) official contribution receipts
Tap A, B, C or D.
Answer: D) official contribution receipts
The receipt year is the tax year that matters.
92. The basic personal amount is A) GST charged at Walmart B) a non-refundable credit most people claim C) a student-loan plan D) Band H council tax
Tap A, B, C or D.
Answer: B) a non-refundable credit most people claim
It reduces tax, not a cash cheque by itself.
93. Provincial tax outside Quebec is A) filed only to the IRS B) never payable C) the same as HST at the till D) calculated on the same federal return
Tap A, B, C or D.
Answer: D) calculated on the same federal return
Each province has its own rates and credits.
94. Capital gains are A) not fully included in income — an inclusion rate applies B) tax-free like a TFSA withdrawal always C) taxed as GST only D) ignored if under CAD 1 always
Tap A, B, C or D.
Answer: A) not fully included in income — an inclusion rate applies
The inclusion rate is set in federal law.
95. The Canada Workers Benefit is A) a refundable credit for eligible workers B) a UK maintenance loan C) UAE VAT D) a visa
Tap A, B, C or D.
Answer: A) a refundable credit for eligible workers
Income and residency tests apply.
96. Canada Child Benefit is paid by A) the CRA to eligible families who file B) FIFA C) the NHS D) WAEC
Tap A, B, C or D.
Answer: A) the CRA to eligible families who file
Both parents’ filing can affect the amount.
97. GST/HST credit amounts depend on A) your shoe size B) A-level grades C) family net income and a timely return D) a Golden Visa
Tap A, B, C or D.
Answer: C) family net income and a timely return
Filing can unlock the credit even if you owe no tax.
98. Tuition amounts can create A) a non-refundable credit or a transfer/carry-forward B) a HECS-HELP balance in Australia automatically C) council-tax exemption in London D) an ITA
Tap A, B, C or D.
Answer: A) a non-refundable credit or a transfer/carry-forward
T2202 slips support the claim.
99. Medical expenses can be claimed when A) you buy any toothpaste B) you visit a US ER once C) you hold a TFSA D) they exceed a threshold based on income
Tap A, B, C or D.
Answer: D) they exceed a threshold based on income
Receipts must be eligible under CRA lists.
100. Charitable donations usually create A) GST/HST input credits for shoppers B) Express Entry points C) a PBS Safety Net D) a federal and often provincial tax credit
Tap A, B, C or D.
Answer: D) a federal and often provincial tax credit
Official receipts are required.
