How to: Collect, file and remit (pay) GST/HST

May 12, 2022

Ottawa, Ontario

Canada Revenue Agency

GST/HST is collected on most taxable supplies of property and services made in Canada, with some exceptions. The Canada Revenue Agency (CRA) has information to help GST/HST registrants file and remit the GST/HST that they have collected.

Register for a GST/HST account if you are an eligible entity and haven’t already registered 

To find out if you should register for a GST/HST account, click When to register and start charging the GST/HST.

A GST/HST account number is part of a business number (BN) that is received after registering for a GST/HST account online, by mail or by fax, or by telephone

Non residents who want to register for a GST/HST account can visit: Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents.

Charge and collect GST/HST

1. Which rates to charge

To calculate the amount of tax to charge with the CRA’s GST/HST calculator, GST/HST registrants must know their place of supply and type of supply. If the location in which they make their sale, lease, or other supply charges provincial sales tax (PST), calculate the GST based on the price without the PST. 

Note: Whether or not registrants should charge the tax may depend on who the taxable supply is made to as well as who makes the supply. To find out more, click Charge and collect the tax – which rate to charge.

2. Receipts and invoices

Registrants are required to:

The date of an invoice will generally determine when registrants need to report and remit the GST/HST they charge (but there are exceptions).

3. What to do with collected GST/HST

GST/HST registrants are responsible for the tax that they collect until they send it to the CRA. Registrants are equally responsible for keeping records that will allow to calculate the amount of:

File a GST/HST return and remit the tax you collected

At the end of each reporting period, GST/HST registrants must:

Generally, registrants must file a return even if they don’t have any business transactions or net tax to remit. There are exceptions to this rule; filing deadlines depend on the registrants’ filing period.

A registrants’ remittance deadline is different than their filing deadline if they are either:

If you are filing a personalized GST/HST return, the due date is located at the top of your GST34-2, GST/HST Return for Registrants.

Note: When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your remittance is considered on time if we receive it on the next business day.

GST/HST returns can be filed electronically, by TELEFILE, or on paper. Before you choose a method, you must determine if you are required to file online and which online method you can use.

To find out how to calculate your net tax and what to include in your return, click Complete and file a return – Calculate the net tax

Once the CRA receives a registrant’s GST/HST return, the CRA will send a notice of assessment if either:

A note on GST/HST refunds/rebates

If you have to file any returns under the Excise Tax Act, the Income Tax Act, the Excise Act, 2001, or the Air Travellers Security Charge Act, but have not done so, any GST/HST refund or rebate you are entitled to will be held until all required returns are filed. If you are a sole proprietor or partnership, your personal income tax refund will also be held.

Resources for you – the CRA is here to help

The Liaison Officer service is a free service offered by the CRA to owners of small businesses and self-employed individuals to help them understand their business tax obligations. A visit from a Liaison Officer is 100% confidential; the information you choose to discuss with a Liaison Officer will not be shared with other areas of the CRA, or anyone else.

There are two ways that businesses or self-employed individuals can use the Liaison Officer service:

  1. personalized visits by phone or online (videoconference).
  2. webinars for associations or groups.

You can find online information and resources that you need to help you and your business online. Our website also has information on how you can make changes to your business and CRA program accounts, inform the CRA of changes, and other related actions. 

Our Business Enquires line is another resource available if you are still having difficulties or have questions. You can call our Business Enquiries line at: 1-800-959-5525

CRA call agents are available:

For more information about our hours of service, visit Contact the Canada Revenue Agency.

You can find information about Non-resident GST/HST Enquiries online.


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Canada Revenue Agency

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