Non-resident businesses have commercial activity in Canada. If you are just visiting Canada, see Visitors to Canada.
GST/HST Topics |
How GST/HST works
Basic information on how the GST/HST works |
Harmonized sales tax
HST and when to charge it |
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 |
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 |
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. |
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 |
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. |
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 |
Buying a business
Information you need to know when buying a business |
Selling a business
Information you need to know when selling a business |
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 |
Revenu Québec Web site |
Definitions |
Forms and publications |
Technical information |