GST/HST for businesses
Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).
Collect, file, and remit (pay) the GST/HST
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When to register for and start charging the GST/HST
Find out if you have to register and start charging the GST/HST.
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Open or manage an account
Register for, change, or close a GST/HST account.
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Charge and collect the tax
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
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Complete and file a return
Calculate your net tax, and complete, file, or correct a return.
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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.
Report a problem or mistake on this page
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