GST/HST for businesses
Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).
GST/HST break on select holiday essentials
On November 21, 2024, the Prime Minister announced that the Government of Canada intends to provide temporary Goods and Services Tax/Harmonized Sales Tax (GST/HST) relief on select holiday essentials like groceries, restaurant meals, gifts, and children’s clothing.
Although these proposed changes are subject to parliamentary approval, consistent with standard practice, starting December 14, 2024, the Canada Revenue Agency (CRA) will administer this GST/HST relief based on the proposed legislation.
If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your returns electronically (except for charities and selected listed financial institutions). If you don't, the Canada Revenue Agency may charge you a penalty.
The CRA will waive the penalty if you:
- file monthly or quarterly and
- were not previously required to file electronically and
- are filing a GST/HST return for a filing period beginning on or after January 1, 2024, and before April 1, 2024
Collect, file, and remit (pay) the GST/HST
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When to register for and start charging the GST/HST
Find out if you have to register and start charging the GST/HST.
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Open or manage an account
Register for, change, or close a GST/HST account.
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Charge and collect the tax
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
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Complete and file a GST/HST return
Calculate your net tax, and complete, file, or correct a return.
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Remit (pay) the tax you collected
When and how to remit (pay) the tax, including by instalments.
Other services and information
Claim a GST/HST rebate
All rebates available, including housing, charging GST/HST in error, and FCTIP.
Apply for a GST/HST credit
Find out if you can apply, payment dates, and how to calculate.
Confirming a GST/HST account number
How to confirm the GST/HST account number of a supplier, and how to use the GST/HST registry.
GST/HST for digital economy businesses: Overview New
Information for non-resident businesses that are part of the digital economy
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