Charge and pay the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).

Steps for charging

1. Find out if you need to charge GST/HST

Answer a few questions to find out if you need to charge the tax.

2. Get a GST/HST number

Register and get your GST/HST number to file taxes.

3. Charge the GST/HST

What rate to charge, receipts and invoices and what to do with the tax you collect.

4. Complete and file a return

Find out how to calculate your net tax, complete a return, file and make changes to a return.

5. Send your GST/HST payment

Find out when and how to remit the tax, including paying by instalments.

Other services and information

Claim a GST/HST rebate

All rebates you may be able to claim on the tax, including new housing, charging the tax in error and visitors with tours or conferences.

Modify your GST/HST account details

Change your business details, including address, contact information, fiscal year, and accounting and reporting period.

Close your business tax accounts

Close a GST/HST account and other tax accounts if your business is being closed.

Apply for a GST/HST credit

Find out if you can apply, payment dates, and how to calculate.

Report a problem or mistake on this page

Privacy statement

Please select all that apply:

Thank you for your help!

You will not receive a reply. For enquiries, please contact us.

Date modified: