Charge my customers GST/HST
Video series: GST/HST Information for a New Small Business
Segment 4: I'm registered. Now what?
Play full-size version of the video | 12:11 min.
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
- 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.
- Imports and exports
- Taxable or exempt for charities
- Books and records
- Collecting the GST/HST (invoicing)
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