GST/HST for businesses
The CRA will waive interest and penalties for businesses in these postal codes affected by wildfires in British Columbia and the Northwest Territories. This is applicable for all GST/HST and T2 returns and payments due from August 15 to October 16, 2023 inclusive. Returns and payments must be submitted by October 16.
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.
Other services and information
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