Working notes — no newsletter, no funnel

Notes on the rules

Short, precise notes on the Ontario HST rules that live inside ordinary receipts. Written for bookkeepers who would rather flag a row than guess at it.

• 2026 — working note

  Twelve HST rules hidden in ordinary receipts

  The supplier-number threshold, the meals limit, why a voluntary tip is not a supply, and why a card statement is not an invoice.