Do you have to remit GST/HST on employee taxable benefits?
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Do 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. If the benefit is not taxable, you are not considered to have collected the GST/HST on the benefit. You will not have to remit the GST/HST for the benefit.
Step 2
For each taxable benefit, determine whether any of the situations where you are not considered to have collected the GST/HST applies.
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. 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 2017.
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 the note under Value of the Benefit.
Employee does not pay the GST/HST on taxable benefits
The employee does not pay the GST/HST you have to remit on taxable benefits. The amount for the GST/HST has already been added to the taxable benefit reported on the employee's T4 slip.
- Date modified:
- 2016-12-08