Input tax credits

As a GST/HST registrant, you may recover the GST/HST you paid or owe on purchases and expenses related to your commercial activities by claiming input tax credits (ITCs) on line 106 of your GST/HST return, or by claiming an ITC in the line 108 calculation if you are filing electronically.

Special rules apply to charities. See Input tax credits for charities.

Electronic filing

Most GST/HST registrants will be required to file their GST/HST returns electronically. For more information, see Mandatory electronic filing for most GST/HST registrants

Forms and publications

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