Language selection

Government of Canada / Gouvernement du Canada

Search

Sign in

Sign in

GST/HST for businesses

Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST).

Support for businesses

On March 21, 2025, the Government of Canada announced actions to support workers and businesses affected by tariffs.

To support businesses, the government will:

  • Defer corporate income tax payments and GST/HST remittances from April 2 to June 30, 2025

Mandatory electronic filing

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.

Changes to HST in Nova Scotia

On October 23, 2024, the Government of Nova Scotia announced its intention to decrease the rate of the provincial part of the Harmonized Sales Tax (HST) to a rate of 9 per cent effective April 1, 2025, resulting in an HST rate of 14 per cent in Nova Scotia.

The Government of Nova Scotia released the proposed transition rules for the April 1, 2025 Nova Scotia HST rate decrease (available in English only).

More information from the CRA will be available in the new year.

Collect, file, and remit (pay) the GST/HST

  1. When to register for and start charging the GST/HST

    Find out if you have to register and start charging the GST/HST.

  2. Open or manage an account

    Register for, change, or close a GST/HST account.

  3. Charge and collect the tax

    Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.

  4. Complete and file a GST/HST return

    Calculate your net tax, and complete, file, or correct a return.

  5. Remit (pay) the tax you collected

    When and how to remit (pay) the tax, including by instalments.

Most requested

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

GST/HST break Closed

Temporary GST/HST relief on certain items from December 14, 2024, to February 15, 2025

Page details

Date modified: