GST/HST
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.
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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