**FOR CANADA:**

Let's assume I make $100,000 in sales with a 13% HST tax = $113,000 in a year. Also let's assume zero expenses for the year. I pay $13,000 in HST.

Are my corporate income taxes on $100,000? or $113,000?

Is HST treated like an income and expense ($100K is taxed)? Or just like an income ($113K is taxed)?