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

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 GST/HST 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.

Information for non-resident businesses that are part of the digital economy