Charge and pay the Harmonized Sales Tax (HST) and the Goods and Services Tax (GST).
With the exception of charities and a few recognized financial institutions, you must electronically file your taxes if you are a GST/HST registrant and your reporting year starts in 2024. The Canada Revenue Agency may impose penalties on you if you fail to comply.
If you: The CRA will not impose the penalty.
File on a monthly or quarterly basis, are filing a GST/HST return for a reporting period starting on or after January 1, 2024, and ending before April 1, 2024, and were not previously obliged to file online.
Collect, file, and remit (pay) the GST/HST
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When to register for and start charging the GST/HST
Find out if you have to register and start charging the GST/HST.
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Open or manage an account
Register for, change, or close a GST/HST account.
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Charge and collect the tax
Determine which rate to charge, manage receipts and invoices, and learn what to do with the tax you collect.
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Complete and file a GST/HST return
Calculate your net tax, and complete, file, or correct a return.
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Remit (pay) the tax you collected
When and how to remit (pay) the tax, including by installments.
Courtesy: Canada.ca