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Goods and Services Tax/Harmonized Sales Tax (GST/HST)

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What's new for GST/HST
Did you pay or credit a rebate amount for a foreign convention or tour package?

Information on the New GST/HST Processing System and Legislative changes	Eligible registrants can file their GST/HST returns over the Internet at GST/HST NETFILE.
You can electronically request additional remittance vouchers to make GST/HST payments through Online Requests for Business.	At My Business Account, view your GST /HST account information, i.e. correspondence, balances, payments, credits, make online requests, and more.

GST/HST information for:

Sole proprietors (self-employed) You are in control of the business, and are personally responsible for the business.	Partnerships Each member shares in the management of the business, and are personally responsible for the business debts and obligations.
Corporations You own shares in a corporation, and generally are not personally responsible for the business.	Construction Industry Information about GST/HST for the construction industry.
Public service bodies Includes a charity, non-profit organization, municipality, school authority, hospital authority, public college, or university.	Non-resident businesses Operating a business in Canada including event planners, and more
Charities An organization that is a registered charity in Canada.	Governments Information on Provincial, Territorial, and Federal governments. For municipalities, see public service bodies.
Financial institutions	Visitors to Canada for business or leisure
Individuals People who are not operating a business.	Indians, Indian bands, and band-empowered entities
Foreign representatives and diplomatic missions You are obligated to pay GST/HST, but may be eligible to apply for a rebate of the tax you paid.	GST/HST Registry Determine if the GST/HST number of a business is valid.
Important dates for GST/HST	GST and HST Calculation Guides
Be informed about GST/HST issues. Subscribe to our Excise and GST/HST News, and we will send you this quarterly newsletter by email.

In Quebec, Revenu Québec administers the GST/HST. If your business is located in Quebec, visit the Revenu Québec Web site.

Glossary

Definitions for GST/HST

Forms and publications