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Responsibilities
As a GST/HST registrant, you are responsible for collecting GST or HST from your customers on all taxable (except zero-rated) goods and services you sell or supply in Canada.
We consider you to be holding any GST/HST you collect in trust until you send it to us.
| Collecting (invoicing) GST/HST | Books and records |
| Calculating your net tax | Filing your returns on time |
| Authorized representatives | Contacts |
| Accounting periods | Director's liability |
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Date modified: 2006-07-01 |
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