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GST/HST Registrants

Some information for Business's on filing your GST/HST.


As a GST/ HST registrant, you need to complete a GST/ HST return for every filing period, even if you have no business transactions to report or GST/ HST to pay.


Depending on your business's total annual sales, you may have monthly, quarterly, or annual filing periods. It is important to know your filing period - it determines your filing and payment deadlines.


The personalized GST/HST return you have will show your due date at the top of the form. The due date of your return is determined by your reporting period. There are penalties and interest that will be charged to you, by the CRA, on any returns or amounts that are not received by the stated due date.


If you are a Sole Proprietor or partnership, your personal income tax refund can also be withheld. If you close a GST/ HST account, you must file a final return.


For more information on what to include, deadlines, and refund holds, please visit the link below.


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