GST/HST
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.