GST/HST important dates

As a GST/HST registrant, there are important dates you should know about such as:

• when you must register (mandatory)
• when you may register (voluntary basis)
• what is your effective date of registration
• filing your return on time
• when to claim input tax credits (ITCs)
• making your payments on time (remittances and instalments)
• closing your GST/HST account
• retaining your books and records