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, municipalities, 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. See Supplies of goods and services to certain persons for more information.
  • 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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