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