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Although the consumer ultimately pays 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.	On which goods and services do you charge GST/HST? With exceptions, as a GST/HST registrant, you charge GST or HST on taxable goods and services you sell, lease, transfer or provide in some other way.
Which goods and services are tax-exempt? Some goods and services are not subject to GST/HST. They are tax exempt.	Registering for GST/HST Information on who has to register for a GST/HST account, how to register, small suppliers and voluntary registration.
How to collect GST/HST on the taxable goods and services you provide Information on provincial sales, informing your customers of the total tax payable and what to put on your invoices.	Filing your GST/HST returns How to calculate the GST/HST you owe, how to file your return and remit any amount owing, and stop filing GST/HST returns temporarily.
Input tax credits (ITCs) What are input tax credits? When can you claim them and how?	Reporting periods Assigned and optional GST/HST reporting periods.
Simplified accounting methods The Quick Method and the Simplified Method for Claiming ITCs.	GST/HST rulings Get a GST/HST ruling or an interpretation concerning business transactions.
Filing and remitting due dates Requirements for monthly, quarterly and annual filers.