Goods and Services Tax and Harmonized Sales Tax (GST/HST)

Although the consumer ultimately pays GST/HST, generally businesses are responsible for collecting and remitting it to the government.

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

Related topics

• Goods and Services Tax/Harmonized Sales Tax (GST/HST)