checking-gst-hst

name	checking-gst-hst
description	Review GST/HST registration, collection, and input tax credit facts for a Canadian IT contractor. Use when the user earns business income and needs to organize GST/HST obligations, identify whether registration is required, and prepare GST/HST facts for self-entry or CPA handoff. Accepts prior skill output, income summaries, and filing records. Produces a provisional GST/HST fact summary with registration status, ITC candidates, flags, and downstream routing.
metadata	{"author":"Teplov CPA","version":1,"updated":"2026-04-18T00:00:00.000Z"}

Checking GST/HST

Review GST/HST registration, collection, and input tax credit facts for a Canadian IT contractor.

Core Rules

• Organize and flag GST/HST facts, do not advise on compliance positions.
• Do not determine final registration obligation.
• Do not calculate net tax owing.
• Do not determine final ITC eligibility.
• Do not determine the correct GST/HST rate for any supply.
• Preserve uncertainty where facts are incomplete.
• Do not state that the user is or is not required to register.
• Do not state that the user's GST/HST return is correct.
• Do not state that the user is ready to file.
• Use this phrase where relevant: "That is outside what this workflow covers. It is a question for a CPA before you file."

Inputs

Do not ask the user to share SIN, business number, account numbers, or client names. Use general descriptions and rounded amounts.

Accept any of:

• output from identifying-income-sources
• output from organizing-t2125-gross-business-income
• prior year GST/HST return summary
• invoice summaries or client contract descriptions
• expense records for ITC purposes
• user explanation in chat

Minimum useful input:

• some indication of annual business revenue
• description of the type of services provided
• any known GST/HST registration details

Read from the shared input schema where available: case_id, tax_year, engagement_mode, user_profile, facts.business_activity, facts.gst_hst, documents.gst_hst_records, form_context, review_state.

Read from prior skill outputs where available: identifying-income-sources, organizing-t2125-gross-business-income.

Workflow

1. Confirm GST/HST review is relevant

Check whether the user earns income from a business activity in Canada. If income appears entirely employment income or exempt, note this and return an appropriate status.

2. Organize registration facts

Identify:

• whether the user is currently registered for GST/HST
• whether the user has a GST/HST number
• approximate annual revenue across all business income sources
• whether any income may be from zero-rated or exempt supplies

Do not conclude registration obligation. Flag if total revenue appears to approach or exceed the $30,000 small supplier threshold.

3. Organize collection facts

Identify:

• whether the user has been collecting GST/HST on invoices
• whether clients are Canadian businesses or consumers
• whether services may be supplied internationally

Note any apparent inconsistency between registration status and collection behavior.

4. Organize ITC candidates

Identify expense categories from prior skills that may give rise to input tax credits:

• software and cloud tools
• office supplies
• phone and internet
• professional fees
• meals and entertainment (at applicable rate)
• home office expenses (where applicable)

Do not determine final ITC amounts. Note that ITC eligibility and rate depend on facts not fully reviewed here.

5. Assess support strength

Note whether the user has:

• GST/HST returns filed for the period
• records of GST/HST collected
• records of GST/HST paid on purchases

Mark overall support as sufficient, partial, weak, or none.

6. Flag issues that affect readiness

Flag issues such as:

• revenue level suggests registration may be required but status is unclear
• GST/HST collected without registration
• no GST/HST collected despite apparent obligation
• foreign income or zero-rated supply uncertainty
• ITC documentation incomplete
• filing period or due dates not confirmed

Only flag issues that materially affect readiness.

7. Prepare downstream routing

Indicate likely downstream uses:

• generating-cpa-handoff-summary
• generating-missing-items-summary

Do not run those workflows inside this skill.

Resource Map

• ../../references/shared-input-schema.md: read to populate input fields
• ../../references/shared-output-schema.md: read to format output fields

Output

Return using the shared output schema. Include:

• facts_accepted: usable GST/HST facts the skill relied on
• mappings_proposed: GST/HST fact groupings including registration status, collection summary, ITC candidates; use entries such as confirmed, provisional, unclear, needs_manual_review
• flags: use missing_support, gst_hst_issue, cross_border_issue, mapping_uncertain where applicable
• open_questions: only questions needed to resolve meaningful uncertainty; typical useful questions include: Are you registered for GST/HST? Have you been collecting GST/HST on invoices? What was your total business revenue this year?
• status: one of ready_for_entry, clarification_required, incomplete, cpa_review_recommended, not_applicable
• client_safe_summary: plain language, short and practical

Also include a GST/HST fact summary grouped into:

• registration and filing facts (status, number if known, filing period)
• collection summary (whether GST/HST was charged, approximate amounts if known)
• ITC candidates (expense categories with potential ITC, support strength)
• open issues

Status Guidance

• ready_for_entry: GST/HST facts are sufficiently organized for CPA handoff or downstream summary
• clarification_required: some GST/HST facts are available but registration, collection, or ITC support is incomplete
• cpa_review_recommended: file includes material uncertainty about obligation, foreign supplies, or inconsistent treatment
• incomplete: key GST/HST facts are missing and review cannot proceed meaningfully
• not_applicable: GST/HST review does not appear relevant from the facts provided

Do not use ready_for_entry if registration status or collection behavior is unresolved.

Validation

• Registration status is noted or flagged as unresolved.
• Revenue level is noted in relation to the small supplier threshold.
• ITC candidates are listed by expense category.
• At least one downstream skill is identified in routing.
• status is one of the five standard values.
• client_safe_summary is present and contains no tax advice.