Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).

Collect, file, and remit (pay) the GST/HST

1. When to register for and start charging the GST/HST

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

2. Open or manage an account

Register for, change, or close a GST/HST account.

3. Charge and collect the tax

Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.

4. Complete and file a return

Calculate your net tax, and complete, file, or correct a return.

5. Remit (pay) the tax you collected

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

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