The Canada Revenue Agency has released these two guides to provide a practical tool and checklist to assist large and medium-sized municipalities, universities, schools, and hospitals (MUSH) in evaluating and improving their Goods and Services Tax and Harmonized Sales Tax (GST/HST) administration. These guides focus on the administration of GST/HST (i.e., how to manage and process the tax) rather than specific technical or system treatments. It should be noted that other public sector bodies and private sector organizations may also find these documents useful.
“GST/HST Administration Checklist” and Guide RC4347, “Goods and Services Tax and Harmonized Sales Tax (GST/HST) Administration”