Find out if you have to remit GST/HST on employee taxable benefits
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Find out if you have to remit GST/HST on employee taxable benefits
The following steps will help you determine whether you have to remit the GST/HST on employee taxable benefits.
Step 1
Determine whether the benefit is taxable under the Income Tax Act and the Excise Tax Act.
Step 2
For each taxable benefit, determine whether any of the situations where you are not considered to have collected the GST/HST applies.
If none of the situations apply, you are considered to have collected the GST/HST on the taxable benefit and must calculate the amount of the GST/HST due. Go to Step 3.
Step 3
If you are considered to have collected the GST/HST on a taxable benefit, you have to calculate the amount of the GST/HST due. For more information, see How to calculate the amount of the GST/HST you are considered to have collected.
Step 4
Include the amount of the GST/HST due on your GST/HST return and send your remittance, if applicable, with your GST/HST return for the reporting period that includes the last day of February 2023.
Note
If the GST/HST is for a reimbursement made by an employee or an employee's relative for a taxable benefit other than a standby charge or the operating expense of an automobile, the amount may be due in a different reporting period. For more information, see Benefits other than automobile operating expense benefits.
Employee does not pay the GST/HST on taxable benefits
The employee does not pay the GST/HST that you have to remit on taxable benefits. However, an amount for the GST/HST has already been included in the taxable benefits you will report on your employee's T4 slip.
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- Date modified:
- 2022-12-23