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Registering (opening) your GST/HST account

These pages will provide you with the information to help you decide if you need or wish to register for GST/HST and describe options you may have in setting up your GST/HST account.

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

Topics for Registering (opening) your GST/HST account

Mandatory registration
When you must register 		Voluntary registration
When you may register
How to register
Registering your GST/HST account by mail, fax, phone or Internet 		Taxi and limousine operators
Special registration information for taxi drivers and limousine operators
Responsibilities
Keeping books and records, collecting and invoicing GST/HST, calculating your net tax and more 		What we mean by taxable, zero-rated or exempt supplies
Effective date of registration
The day you start to charge GST/HST and claim input tax credits 		Fiscal year
Deciding your year-end for your business
Opening more locations, branches or divisions
Reporting periods
Deciding how often you need to file your GST/HST return
Quick Method of accounting
Deciding to use the Quick Method 		Simplified method to claim input tax credits
Deciding to use the Simplified method
Date Modified: 2008-12-05

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