File and pay GST/HST for a business
How do I file and pay GST/HST?
GST/HST registration, charging customers, filing a return and paying the balance are separate tasks. Use the business’s actual reporting period and CRA instructions to work out the correct filing and remittance route.
Where to begin
- Confirm the account and reporting period, and review the rules for tax collected and input tax credits.
- Prepare the net-tax calculation using CRA’s reporting instructions.
- File using an allowed method for that reporting period and retain the confirmation.
- Follow the remittance instructions separately, including any instalment requirements.
Before you open the official service
- Reporting period
- Sales, tax collected and supporting purchase records
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
Provincial sales taxes and Québec administration can involve separate rules. Do not assume one return covers every sales-tax obligation.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
Prepared by Active K Digital from the linked public guidance. Read our source approach.