Charge my customers GST/HST

Video series: GST/HST Information for a New Small Business

Segment 4: I'm registered. Now what?

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The following steps will help you with charging your customers GST/HST.

Step 1: Is what I sell taxable or exempt?

Step 2: Charge the right GST/HST rates

  • Consult the Place of supply (Inter-provincial) rules to determine where a supply is made.
  • Find out what the different GST/HST rates are.
  • Know the rules for providing taxable goods and services to governments and Indians, Indian bands, and band-empowered entities. Diplomatic missions, consular posts, international organizations, visiting forces units, diplomatic agents, consular officers, and designated officials of international organizations are not exempt.
  • Charge GST/HST on taxable goods and services you provide to your clients.

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.

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