GST/HST for businesses

Information on charging the GST/HST, registering for an account, filing returns, and remitting the GST/HST.

For information on the GST/HST for individuals who are not in business (including GST/HST credit, new housing rebates, imported goods), see GST/HST for Individuals.

Services and information

Charge the GST/HST

Find out if you need to charge, when and how to charge, which rate to charge, and invoicing requirements.

Register for a GST/HST account

Find out if you need to register, information you need before you register, how to register, and what to do after you register.

GST/HST returns

Find out how to calculate your net tax, complete a GST/HST return, file a return, and make changes to a return already filed.

Remit (pay) the GST/HST

Find out when to remit the GST/HST due, how to remit an amount owing, and information on paying by instalments.

GST/HST accounts

Find out how to make changes to an account or close an account.

Input tax credits

How to recover GST/HST paid or owing on purchases and expenses.

GST/HST rebates

Different rebates available including housing, charging GST/HST in error, and FCTIP.

GST/HST and specific sectors

How GST/HST applies to public service bodies, charities, taxi and limousine operators, financial institutions, the housing industry, the construction industry, First Nations, and more.

GST/HST and place of supply rules

How to determine which province a supply is made in, which tax rate applies, how to pay or recover the provincial part of the HST, and more.

GST/HST - Imports and exports

Find out the processes for importing and exporting, how the GST/HST applies to imports and exports, and the export programs that provide GST/HST relief.

Confirming a GST/HST account number

An online tool to confirm whether a person's GST/HST account number is valid at the time of a supply

Forms and publications

Related topics

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