How to charge and collect the tax: GST/HST for digital-economy businesses
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GST/HST for digital-economy businesses
- Find out if you need to register for the GST/HST
- Get ready to register for the GST/HST
- Register for the GST/HST
- How to charge and collect the tax
- Complete and file a return
- Pay (remit) the tax you collected
- Notification and information reporting
- Contact us
How to charge and collect the tax
Measures for digital-economy businesses are in effect as of July 1, 2021.
Once you have registered for the GST/HST, you are required to begin charging and collecting the tax on the taxable supplies that you make in Canada.
You may have different obligations depending on your type of business:
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2025-10-16