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GST/HST for businesses

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

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

Effective June 17, 2024, individuals with a SIN that starts with the number 9 can now use the Business Registration Online service to register and instantly obtain a business number and a GST/HST account.

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.