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This is information for businesses. Were you looking for GST/HST for individuals?

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.

What's new for GST/HST
including changes to the Harmonized Sales Tax (HST)

Registering for a GST/HST account Register for a GST/HST account. Mandatory or voluntary registration. Special rules for taxi and limousine operators
GST and HST rebates How to qualify and apply for GST/HST rebates, such as those for new housing, PSB, FCTIP and more	GST/HST returns Completing, calculating, temporarily stop filing, nil returns, audits, voluntary disclosures, books and record-keeping
Payments and instalments Making payments, missing or lost return or remittance form, penalties and interest on late returns	Taxable and exempt Tax status of various supplies of goods, intangible personal property, and services
Correcting a return Errors and making adjustments, modify a previously filed GST/HST return with RITCs	Input tax credits Recover the GST/HST you paid or owe on purchases and expenses
Rules for inter-provincial services - place of supply rules Charge HST on the services you provide.	Making changes to your account Reporting period, legal status, representatives, legal name, contacts, address, phone or fax
Closing your GST/HST account Receivership, bankruptcy, merging, selling your business, deregistering	Imports or exports Imports into Canada or a participating province and exports from Canada or a participating province
Authorizing a business representative Delegate someone else to do your GST returns on your behalf	GST/HST and Indians, Indians bands, and band-empowered entities

My Business Account	Make a payment
GST/HST NETFILE	Direct deposit
GST/HST Access Code Online	GST/HST Internet File Transfer
Electronic Data Interchange (EDI)	GST/HST TELEFILE
GST/HST Technical Publications Subscribe to the electronic mailing list	Excise and GST/HST News Subscribe to the electronic mailing list