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

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