GST/HST for businesses
Information on charging the GST/HST, registering for an account, filing returns, and remitting the GST/HST.
For information on the GST/HST for individuals who are not in business (including GST/HST credit, new housing rebates, imported goods), see GST/HST for Individuals.
Services and information
Find out if you need to charge, when and how to charge, which rate to charge, and invoicing requirements.
Find out if you need to register, information you need before you register, how to register, and what to do after you register.
Find out how to calculate your net tax, complete a GST/HST return, file a return, and make changes to a return already filed.
Find out when to remit the GST/HST due, how to remit an amount owing, and information on paying by instalments.
Find out how to make changes to an account or close an account.
How to recover GST/HST paid or owing on purchases and expenses.
Different rebates available including housing, charging GST/HST in error, and FCTIP.
How GST/HST applies to public service bodies, charities, taxi and limousine operators, financial institutions, the housing industry, the construction industry, First Nations, and more.
How to determine which province a supply is made in, which tax rate applies, how to pay or recover the provincial part of the HST, and more.
Find out the processes for importing and exporting, how the GST/HST applies to imports and exports, and the export programs that provide GST/HST relief.
An online tool to confirm whether a person's GST/HST account number is valid at the time of a supply
Forms and publications
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