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GST/HST for digital economy businesses

Pay (remit) the tax you collected

New rules for digital economy businesses are in effect as of July 1, 2021.

This information is for digital economy businesses that are not resident in Canada that need to remit the GST/HST they collected on supplies made in Canada. If you are a Canadian resident business and need to remit GST/HST, see GST/HST for businesses - Remit (pay) the tax you collected.

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When to pay

You must pay (remit) your net tax by the due date of your return for the GST/HST reporting period.

Your remittance obligations will depend on whether you have registered for the simplified or normal GST/HST. For more information see:

How to pay

If you are registered for the simplified GST/HST you must pay electronically. No other payment options are available.

If you are registered for the normal GST/HST, see How to remit (pay) the GST/HST for your payment options.

If you do not have a Canadian bank account for your business, see Pay without a Canadian bank account.

Paying in a foreign currency

Simplified GST/HST

If you have registered under the simplified GST/HST, you can apply for designation to calculate your net tax and remit your payment in a qualifying foreign currency.

The qualifying foreign currencies are:

  • U.S. dollar
  • Euro

If your request is approved, you must remit your tax in the designated currency for the specified filing periods. Once approved, we will send you information about how to pay electronically in your designated foreign currency.

If you do not apply for and receive approval to calculate your net tax and remit your payment in a qualifying foreign currency, you must remit your payment electronically in Canadian dollars.

Normal GST/HST

If you have registered under the normal GST/HST, you can remit your payment in a foreign currency in some circumstances. See, How to remit (pay) the GST/HST.

Correct a payment

If you are a non-resident business and your payment was not applied to your account as expected, call 1-800-959-5525 from anywhere in Canada or the United States or 1-613-940-8497 from outside Canada and the United States.

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