Basic information about GST/HST
Although the consumer pays de GST/HST, generally businesses are responsible for collecting and remitting it to the government.
- What is GST/HST?
Goods and services tax and harmonized sales tax.
- Registering for GST/HST
Information on who has to register for a GST/HST account, how to register, small suppliers and voluntary registration.
Forms and publications
- Guide RC4022, General Information for GST/HST Registrants
- Guide RC4027, Doing Business in Canada - GST/HST Information for Non-Residents
- Guide RC4082, GST/HST Information for Charities
- Video series: Starting your business
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