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Registering (Opening) your GST/HST account
These pages will provide you with the information to help you decide if you need or wish to register for GST/HST and any options you may have in setting up your GST/HST account.
In Quebec, Revenu Québec administers the GST/HST. If you have business operations in Quebec, visit the Revenu Québec Web site.
| Select your area of interest | |
|---|---|
| Should you register for a GST/HST account? These questions will help you find out if you have to register or if you can register voluntarily. |
Registration checklist Use our registration checklist to make sure you have the information you need to register for a GST/HST account. |
| When you have to register (mandatory registration) | When you may register (voluntary registration) |
| How to register your GST/HST account Registering your account by mail, phone, Internet or in person |
What we mean by taxable, zero-rated or exempt supplies |
| Responsibilities of a GST/HST registrant Keeping books and records, collecting and invoicing GST/HST, calculating your net tax and more |
Effective date of registration The day you start to charge GST/HST and claim input tax credits |
| Reporting periods for charities Deciding how often you need to file your GST/HST return |
Fiscal year end Deciding your year-end for your business |
| Opening more locations, branches or divisions | GST/HST and Small Business events and seminars |
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Date modified: 2006-07-01 |
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