GST/HST for businesses
You may be looking for: GST/HST credit payments for individuals
Temporary SINs starting with 9 must register with BRO
If your temporary Social Insurance Number (SIN) starts with 9, use Business Registration Online (BRO) to register and instantly get a business number (BN) and CRA program accounts. For details: Important information for individuals with a temporary SIN starting with 9.
How to charge, remit, and report the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) as a business.
Services and information
Who needs to register for GST/HST
Find out if you have to register and start charging the GST/HST
Get a GST/HST number and manage your account
Register for a GST/HST account or change or close your account
Charge and collect the GST/HST
Determine the rate to charge, manage receipts, and what to do with tax you collect
Calculate and prepare to report the GST/HST
How to calculate net tax, determine input tax credits and prepare a return
File your GST/HST return
When and how to file a return for each period, confirm and make changes after you file
Remit (pay) the GST/HST you collected
When and how to remit (pay) the tax, including by instalments
Claim a GST/HST rebate
Claim a rebate of the GST/HST (or QST) you paid in certain situations
Confirm a GST/HST number
Find out if a business is registered to charge the GST/HST
