GST/HST for businesses
Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).
GST/HST break is now law
The Tax Break for All Canadians Act (Bill C-78) has received Royal Assent, which means it is now law. No GST/HST will be charged from December 14, 2024, to February 15, 2025 on certain qualifying items like groceries, restaurant meals, children’s clothing and select children’s toys.
Refer to: GST/HST Break
Mandatory electronic filing
If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your returns electronically (except for charities and selected listed financial institutions). If you don't, the Canada Revenue Agency may charge you a penalty.
Changes to HST in Nova Scotia
On October 23, 2024, the Government of Nova Scotia announced its intention to decrease the rate of the provincial part of the Harmonized Sales Tax (HST) to a rate of 9 per cent effective April 1, 2025, resulting in an HST rate of 14 per cent in Nova Scotia.
The Government of Nova Scotia released the proposed transition rules for the April 1, 2025 Nova Scotia HST rate decrease (available in English only).
More information from the CRA will be available in the new year.
Collect, file, and remit (pay) the GST/HST
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When to register for and start charging the GST/HST
Find out if you have to register and start charging the GST/HST.
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Open or manage an account
Register for, change, or close a GST/HST account.
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Charge and collect the tax
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
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Complete and file a GST/HST return
Calculate your net tax, and complete, file, or correct a return.
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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.
GST/HST for digital economy businesses: Overview New
Information for non-resident businesses that are part of the digital economy
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