The Goods and Services Tax / Harmonized Sales Tax (GST/HST)

Business located in the province of Quebec

How does GST work if my business is in Quebec?

• To find out more about how GST works in Quebec, visit the Revenu Québec Web site.

Business located elsewhere in Canada

General information

How does GST/HST work?

Find the answer under How does GST/HST work? in our guide called General Information for GST/HST Registrants.

Is there anyone to whom I do not have to charge GST/HST?

Find the details under Who pays GST/HST? in our General Information for GST/HST Registrants guide.

How do I collect GST/HST?

Find the answer in our General Information for GST/HST Registrants guide, under Collecting GST/HST.

How do I get back the GST/HST I paid on supplies and services for my business?

Find the answer under Input Tax Credits in our General Information for GST/HST Registrants guide.

What books and records do I have to keep?

Find details under What records should you keep? in our General Information for GST/HST Registrants guide.

Are there publications available for special types of business?

For a listing of all GST/HST publications, visit Appendix 1 - Publications in our General Information for GST/HST Registrants guide.

The Business Number

Do I need a Business Number (BN)?

To find out if you need a BN and a GST/HST account, check out our
Do You Need One Web page.

The GST/HST return

How often will I have to file my GST/HST return?

Find the answer under Reporting Periods in our General Information for GST/HST Registrants guide.

How do I calculate the amount of GST/HST to pay to the CRA?

Our General Information for GST/HST Registrants guide provides help in this matter under the following headings:

• Calculating your net tax
• Quick method of accounting

When do I file my return?

Find out in the Filing your GST/HST Returns section of our General Information for GST/HST Registrants guide.

How do I file?

You'll find out how in the Appendix 3-Line-by-line instructions for completing your GST/HST return section in our General Information for GST/HST Registrants guide.

What is the difference between a GST/HST return and a GST/HST remittance form?

For information on these forms, go to the Filing Your GST/HST Return section of our General Information for GST/HST Registrants guide. Please ensure you use the correct form when you are remitting payments or filing a return.

• Unfortunately, forms that are processed through a financial institution (such as the GST426 and GST62) cannot be made available on our Web site for technical reasons. For copies or for more information, please call our Business Window at 1-800-959-5525. Our knowledgeable staff will be pleased to assist you.

Instalments and Payments

Do I have to make instalment payments?

Find out in the Instalment Payments section of our General Information for GST/HST Registrants guide.

How can I file and pay electronically through my financial institution?

Go to our Electronic Payments for Business page to find out more about how to make electronic payments.

Penalties and interest / Overdue payments

What penalties and interest does the CRA charge for non-compliance?

To find out, visit the Penalty and Interest section of our General Information for GST/HST Registrants guide.

What are my rights and obligations as a director of a corporation that has failed to deduct, withhold, remit, or pay certain amounts of money held in trust for the Crown?

Find the answer in the Directors' Liability Information Circular.

CRA Contacts

How can I get help or find more information?

• If you need help or require more information, please contact our Business Window at 1-800-959-5525. Our knowledgeable staff will be pleased to assist you.
• To receive notification by email when new information is added to our Web site, subscribe to our electronic mailing list.