Collect, file, and remit (pay) the GST/HST
1. When to register for and start charging the GST/HST
Find out if you have to register and start charging the GST/HST.
2. Open or manage an account
Register for, change, or close a GST/HST account.
3. Charge and collect the tax
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
4. Complete and file a return
Calculate your net tax, and complete, file, or correct a return.
5. Remit (pay) the tax you collected
When and how to remit (pay) the tax, including by instalments.