The GST/HST is paid on most goods and services sold or provided in Canada. The HST applies in New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario, and Prince Edward Island.

For information on the GST/HST for individuals who are not in business (including GST/HST credit, new housing rebates, imported goods), see GST/HST for individuals.

Your obligations

Generally, if you have a GST/HST account, you must charge the GST/HST on your taxable supplies. You may be required to:

Register for a GST/HST account

Find out if you need to register, information you need before you register, how to register, and what to do after you register.

Charge the GST/HST

Find out if you need to charge and at which rate based on the type of supply, where the supply is made, and who the supply is made to.

Report the GST/HST

Find out how to calculate your net tax, complete a GST/HST return, file a return, and make changes to a return already filed.

Remit (pay) the GST/HST (including instalment payments)

Find out when to remit the GST/HST due, how to remit an amount owing, and information on paying by instalments.

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