GST/HST for businesses
Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).
If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your returns electronically (except for charities and selected listed financial institutions). If you don't, the Canada Revenue Agency may charge you a penalty.
The CRA will waive the penalty if you:
- file monthly or quarterly and
- were not previously required to file electronically and
- are filing a GST/HST return for a filing period beginning on or after January 1, 2024, and before April 1, 2024
Effective June 17, 2024, individuals with a SIN that starts with the number 9 can now use the Business Registration Online service to register and instantly obtain a business number and a GST/HST account.
Collect, file, and remit (pay) the GST/HST
-
When to register for and start charging the GST/HST
Find out if you have to register and start charging the GST/HST.
-
Open or manage an account
Register for, change, or close a GST/HST account.
-
Charge and collect the tax
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
-
Complete and file a GST/HST return
Calculate your net tax, and complete, file, or correct a return.
-
Remit (pay) the tax you collected
When and how to remit (pay) the tax, including by instalments.
Other services and information
Claim a GST/HST rebate
All rebates available, including housing, charging GST/HST in error, and FCTIP.
Apply for a GST/HST credit
Find out if you can apply, payment dates, and how to calculate.
Confirming a GST/HST account number
How to confirm the GST/HST account number of a supplier, and how to use the GST/HST registry.
GST/HST for digital economy businesses: Overview New
Information for non-resident businesses that are part of the digital economy
Page details
- Date modified: