GST/HST for businesses
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How to charge, remit, and report the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST) as a business.
Support for businesses in response to tariffs
Find the CRA's latest tax relief measures and support for businesses in response to tariffs.
Changes to HST in Nova Scotia
As of April 1, 2025, the HST rate has decreased to 14% in Nova Scotia.
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
Features
Avoid penalties: file online
If you have a reporting period that begins in 2024 or later, you must file your GST/HST returns electronically.
Business Registration Online
You can get a business number or register for GST/HST online, even if you have a SIN that starts with 9.
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