Charge my customers GST/HST
The following steps will help you with charging your customers GST/HST.
Step 1: Is what I sell taxable or exempt?
- Determine the amount of tax to charge your customers on the goods or services you sell.
Step 2: Charge the right GST/HST rates
- You will need to consult the Place of supply (Inter-provincial) rules to determine whether a supply is made in province.
- You will need to find out what the different GST/HST rates are.
Step 3: Invoicing your customers
- You have to let your customers know at what rate the GST/HST is being applied to their purchases.
You have to show either:
- the amount of the GST/HST paid or payable for the supply; or
- the price of the supply including the GST/HST.
Go to Invoice requirements for more on informing your customers.
Step 4: Keep records of your sales and purchases
- You have to keep all the records that will support the information you provide on your GST/HST returns.
You have to show:
- the amount of GST/HST you collected; or
- the amount of GST/HST paid and payable on your eligible business purchases and expenses.
Go to Books and Records for more information on keeping various documents detailing your income and expenses.
How do I ...
- Imports and exports
- Taxable or exempt for charities
- Books and records
- Collecting the GST/HST (invoicing)
- Date modified: