GST/HST for businesses

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How to charge, remit, and report the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) as a business.

Changes to HST in Nova Scotia

As of April 1, 2025, the HST rate has decreased to 14% in Nova Scotia.

More information about the transition rules

Services and information

Who needs to register for GST/HST

Find out if you have to register and start charging the GST/HST

Get a GST/HST number and manage your account

Register for a GST/HST account or change or close your account

Charge and collect the GST/HST

Determine the rate to charge, manage receipts, and what to do with tax you collect

Calculate and prepare to report the GST/HST

How to calculate net tax, determine input tax credits and prepare a return

File your GST/HST return

When and how to file a return for each period, confirm and make changes after you file

Remit (pay) the GST/HST you collected

When and how to remit (pay) the tax, including by instalments

Claim a GST/HST rebate

Claim a rebate of the GST/HST (or QST) you paid in certain situations

Confirm a GST/HST number

Find out if a business is registered to charge the GST/HST

Features

Avoid penalties: file online

If you have a reporting period that begins in 2024 or later, you must file your GST/HST returns electronically.

Business Registration Online

You can get a business number or register for GST/HST online, even if you have a SIN that starts with 9.

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