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

  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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