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. 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.
2. 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.
3. 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.
4. 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.
5. 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.
6. 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.
7. 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.
8. 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.
9. 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.
10. 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.
11. 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.
12. 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.
13. 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.
14. 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.
15. 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.
16. 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.
17. 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.
18. 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.
19. 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.
20. 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.
21. 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.
22. 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.
23. 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.
24. 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.
25. 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.
26. 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.
27. 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.
28. 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.
29. 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.
30. 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.
31. 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.
32. 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.
33. 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.
34. 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.
35. 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.
36. 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.
37. 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.
38. 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.
39. 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.
40. 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.
41. 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.
42. 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.
43. 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.
44. 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.
45. 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.
46. 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.
47. 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.
48. 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.
49. 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.
50. 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.
51. 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.
52. 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.
53. 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.
54. 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.
55. 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.
56. 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.
57. 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.
58. 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.
59. Tax instalments may be required if A) you only earn T4 wages with enough withheld B) you are under 12 C) you had a large balance owing last year D) you live in a TFSA
Tap A, B, C or D.
Answer: C) you had a large balance owing last year
The CRA sends instalment reminders.
60. A late-filing penalty can apply if A) you are due a refund and file in May B) you NETFILE on time C) you owe tax and file after the deadline D) you are a child with no income
Tap A, B, C or D.
Answer: C) you owe tax and file after the deadline
Filing on time still matters for benefits.
61. NETFILE is A) a US IRS Free File brand only B) Student Finance England C) GSTR-1 D) the e-file channel for individuals using certified software
Tap A, B, C or D.
Answer: D) the e-file channel for individuals using certified software
The CRA publishes the certified-product list.
62. Auto-fill my return imports A) your UK P60 automatically B) WAEC grades C) slips the CRA already has on file D) FIFA tickets
Tap A, B, C or D.
Answer: C) slips the CRA already has on file
You still add missing slips and deductions.
63. A T1135 may be needed if you hold A) specified foreign property over a CRA threshold B) only Canadian TFSAs C) only a metro card D) only groceries
Tap A, B, C or D.
Answer: A) specified foreign property over a CRA threshold
The form is about reporting, not a tax rate.
64. Home-office deductions follow A) different CRA rules for employees vs self-employed B) UK simplified £6/week as Canadian law C) ATO fixed-rate as the same form D) no records ever
Tap A, B, C or D.
Answer: A) different CRA rules for employees vs self-employed
Employees have tighter tests than businesses.
65. Moving expenses can be deductible for A) a weekend trip to a cottage B) qualifying work or full-time study moves C) buying a sofa in the same city D) a holiday in Cancún
Tap A, B, C or D.
Answer: B) qualifying work or full-time study moves
Distance and reason tests apply.
66. Northern residents may claim A) US Alaska Permanent Fund as CRA credit B) a residency deduction if they qualify C) a UAE Golden Visa D) Band A council tax
Tap A, B, C or D.
Answer: B) a residency deduction if they qualify
Prescribed zones are listed by the CRA.
67. Non-residents often face A) different forms and Part XIII withholding on some income B) the same T1 as a resident always C) only ATO lodging D) only GSTIN
Tap A, B, C or D.
Answer: A) different forms and Part XIII withholding on some income
Residency is a factual CRA test.
68. The Canada–US tax treaty can A) let you skip both countries’ filing always B) reduce double tax for some cross-border workers C) replace a SIN with an SSN only D) pay your HST
Tap A, B, C or D.
Answer: B) reduce double tax for some cross-border workers
Foreign tax credits still need slips.
69. UFile, Wealthsimple Tax and StudioTax are A) CRA employees B) examples of certified NETFILE software C) Express Entry draws D) exam boards
Tap A, B, C or D.
Answer: B) examples of certified NETFILE software
Free options exist for simple returns.
70. EFILE is typically used by A) tourists at Pearson only B) JAMB CBT centres C) tax preparers transmitting returns for clients D) KHDA inspectors
Tap A, B, C or D.
Answer: C) tax preparers transmitting returns for clients
You still sign an authorization.
71. A reassessment can A) never happen B) change your refund or balance after the first notice C) only apply to GST at stores D) delete your SIN
Tap A, B, C or D.
Answer: B) change your refund or balance after the first notice
Keep records in case the CRA asks.
72. The CRA can ask you to A) send receipts after you file B) destroy all T4s immediately C) pay in naira only D) sit CSAT
Tap A, B, C or D.
Answer: A) send receipts after you file
Keep slips for several years.
73. Your SIN should A) be printed on a T-shirt B) match the return and not be shared casually C) replace a TFSA account number D) be your CRS score
Tap A, B, C or D.
Answer: B) match the return and not be shared casually
Phishing texts are common at tax time.
74. Canada Carbon Rebate / climate payments are A) store coupons B) UK council-tax refunds C) HECS discounts D) administered with CRA filing for eligible people
Tap A, B, C or D.
Answer: D) administered with CRA filing for eligible people
Names have changed — the CRA page is the source.
75. The Ontario Trillium Benefit is an example of A) a provincial credit the CRA can pay monthly B) HST charged at checkout C) a student visa D) PBS
Tap A, B, C or D.
Answer: A) a provincial credit the CRA can pay monthly
Other provinces have their own credits.
76. Many self-employed people use A) a UK SA102 as the Canadian form B) GSTR-3B as income tax C) Form T2125 for business income and expenses D) a Medicare claim
Tap A, B, C or D.
Answer: C) Form T2125 for business income and expenses
Keep invoices and mileage logs.
77. Rental income is A) always tax-free B) GST-exempt as income tax C) reported; eligible expenses can offset it D) ignored if in USD
Tap A, B, C or D.
Answer: C) reported; eligible expenses can offset it
Capital vs current expenses matter.
78. Unused tuition or donation amounts can often be A) carried forward to a later year B) sold on Kijiji as tax credits C) converted to CRS points D) used as council tax
Tap A, B, C or D.
Answer: A) carried forward to a later year
The return tracks the carry-forward.
79. A refund is not automatic if you A) NETFILE a complete return with a credit B) set up direct deposit after filing C) never file a return D) are due GST/HST credit after filing
Tap A, B, C or D.
Answer: C) never file a return
Low-income filers should still file for benefits.
80. Represent a Client lets an accountant A) take your SIN as their own B) file your UK Self Assessment C) change your Express Entry NOC D) access your CRA account with your consent
Tap A, B, C or D.
Answer: D) access your CRA account with your consent
You can cancel access later.
81. Canada’s personal tax year is A) 1 April–31 March only B) the calendar year (1 January–31 December) C) 1 July–30 June only D) the school year
Tap A, B, C or D.
Answer: B) the calendar year (1 January–31 December)
Do not use the UK tax-year dates.
82. A US Form 1040 is A) accepted by NETFILE as-is B) not a valid Canadian T1 return C) the same as a T1 General D) filed to Revenu Québec as GST
Tap A, B, C or D.
Answer: B) not a valid Canadian T1 return
Cross-border filers often prepare both, separately.
83. Official rules for CRA tax returns in Canada come from A) a forwarded WhatsApp list B) a sports commentary C) a restaurant menu D) the authority named on the current notice
Tap A, B, C or D.
Answer: D) the authority named on the current notice
Always open the official PDF or site.
84. A practice page about CRA tax returns 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.
85. If two websites disagree about CRA tax returns in Canada, trust A) the louder influencer B) a screenshot with no URL C) a 2014 blog comment D) the official commission, board, or ministry
Tap A, B, C or D.
Answer: D) the official commission, board, or ministry
Check the domain.
86. Students search CRA tax returns because A) it is a high-intent local phrase in Canada B) it is a US state test only C) it is a Hindi-only quiz D) it is a cooking term
Tap A, B, C or D.
Answer: A) it is a high-intent local phrase in Canada
Keep answers in the language of the search.
87. The safest first click for CRA tax returns is A) buying a random PDF first B) the official explainer, then practice questions C) skipping eligibility D) ignoring the syllabus
Tap A, B, C or D.
Answer: B) the official explainer, then practice questions
Read the map, then tap to score.
88. Eligibility for CRA tax returns is decided by A) a cousin’s memory B) a cinema ticket C) a weather app D) the published rules for that year
Tap A, B, C or D.
Answer: D) the published rules for that year
Rules can change by notification.
89. A mock set on CRA tax returns 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.
90. When CRA tax returns uses a calculator rule, follow A) the paper’s approved-calculator list B) any phone app in the hall C) a smartwatch always D) sharing a friend’s device
Tap A, B, C or D.
Answer: A) the paper’s approved-calculator list
Invigilators check devices.
91. Negative marking on CRA tax returns, if any, is A) stated on that year’s instruction sheet B) always −1 on every paper worldwide C) never used anywhere D) the same as SAT always
Tap A, B, C or D.
Answer: A) stated on that year’s instruction sheet
Do not guess the penalty.
92. Subject choice for CRA tax returns should match A) the course or career you want next B) only what a neighbour picked C) the shortest form D) a random code
Tap A, B, C or D.
Answer: A) the course or career you want next
Wrong paper waste a year.
93. A resit or remark for CRA tax returns is A) a WhatsApp appeal B) an official process with a deadline C) automatic every year D) free forever
Tap A, B, C or D.
Answer: B) an official process with a deadline
Read the board’s remark page.
94. Past papers for CRA tax returns are useful when A) you only read the cover B) you memorise one year C) you skip the mark scheme D) you attempt them timed, then check the mark scheme
Tap A, B, C or D.
Answer: D) you attempt them timed, then check the mark scheme
Timing builds exam stamina.
95. Syllabus changes for CRA tax returns appear in A) a 2010 textbook only B) a meme C) a taxi advert D) the current specification or circular
Tap A, B, C or D.
Answer: D) the current specification or circular
Confirm the year on the PDF.
96. Access arrangements for CRA tax returns need A) an approved application before the paper B) a note written in the hall C) a parent phone call during the test D) nothing ever
Tap A, B, C or D.
Answer: A) an approved application before the paper
Apply early through the school or centre.
97. Results for CRA tax returns are released A) on the date the official body publishes B) whenever a coaching centre guesses C) every Sunday D) only on social media
Tap A, B, C or D.
Answer: A) on the date the official body publishes
Bookmark the results page.
98. 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.
99. 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.
100. 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.
