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Non-resident businesses
Non-resident businesses have commercial activity in Canada. If you are just visiting Canada, see Visitors to Canada.
| Be informed about GST/HST issues. Subscribe to our Excise and GST/HST News, and we will send you this quarterly newsletter by email. | Search topics alphabetically: |
| GST/HST Topics | |||
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| How GST/HST works Basic information on how the GST/HST works |
Harmonized sales tax HST and when to charge it |
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| Opening (registering) your GST/HST account Do you need a GST/HST account? |
Closing (deregistering) your GST/HST account Closing your business or cancelling your GST/HST account |
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| Making changes to your account Change your address, start or stop direct deposit, change contacts or authorized representatives, and more |
Responsibilities Keeping books and records, collecting and invoicing GST/HST, calculating your net income and more |
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| Input tax credits Claim the GST/HST you pay on goods and services related to your business. |
Taxable or exempt? Find out if goods and services are taxable or exempt. |
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| GST/HST information for the construction industry The New Housing Rebate and how the GST/HST applies to builders, renovators, contractors, and other businesses involved in the construction industry. |
Returns Completing and filing your GST/HST returns, correct errors, adjust previous returns, quick method and simplified method of accounting |
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| Payments and instalments Making payments, calculating instalments, and how to avoid paying penalties and interest |
Rebates You may qualify for certain types of GST/HST rebates. |
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| Imports and exports How and when GST/HST applies to goods and services imported into or exported from Canada |
GST/HST and small business events and seminars Finding GST/HST and small business events and seminars |
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| Buying a business Information you need to know when buying a business |
Selling a business Information you need to know when selling a business |
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| Rulings and interpretations Get a GST/HST ruling or an interpretation concerning business transactions. |
Objections, appeals, and access to information When you disagree with a GST/HST assessment or decision |
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| Revenu Québec Web site | Definitions | Forms and publications | Technical information |
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Date modified: 2006-08-01 |
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