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
Find out if you have to register and start charging the GST/HST.
Register for, change, or close a GST/HST account.
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
Calculate your net tax, and complete, file, or correct a return.
When and how to remit (pay) the tax, including by instalments.
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