GST/HST

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

When to register for and start charging the GST/HST

Find out if you have to register and start charging the GST/HST.
Open or manage an account

Register for, change, or close a GST/HST account.
Charge and collect the tax

Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
Complete and file a return

Calculate your net tax, and complete, file, or correct a return.
Remit (pay) the tax you collected

When and how to remit (pay) the tax, including by instalments.

All rebates available, including housing, charging GST/HST in error, and FCTIP.

Find out if you can apply, payment dates, and how to calculate.

How to confirm the GST/HST account number of a supplier, and how to use the GST/HST registry.