Source URL

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

GST/HST for businesses

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

Support for businesses affected by tariffs

Find the CRA's latest tax relief measures and support for businesses affected by tariffs.

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).

For more information on the transition rules, read NOTICE342 for Personal Property and Services and NOTICE343 for Housing and Other Real Property Situated in Nova Scotia.

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

When to register for and start charging the GST/HST

Find out if you have to register and start charging the GST/HST.
Open or manage an account

Register for, change, or close a GST/HST account.
Charge and collect the tax

Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
Complete and file a GST/HST return

Calculate your net tax, and complete, file, or correct a return.
Remit (pay) the tax you collected

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