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Register for a GST/HST account. Generally, you will need to register for your business number (BN) before you can register for a GST/HST account. You may register for a BN by using the online service at Business Registration Online (BRO). This is the quickest way to register for a BN. Once you have obtained your BN, you can then continue in the ...
Jan 1, 2024 · Charge and remit (pay) the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST). If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your returns electronically (except for charities and selected listed financial institutions). If you don't, the Canada Revenue Agency may charge you a penalty.
Your registration date must be July 1, 2021 or later. In most cases, if your threshold amount is more than $30,000 CAD on July 1, 2021, you would be required to be registered for the GST/HST on that date and to apply for registration by that date. After July 1, 2021, your effective date of registration usually will be the day you exceed the ...
Your effective date of registration is no later than the day of the supply that made you exceed the $30,000 threshold in the quarter. You have to start charging the GST/HST on your date of registration, including on the sale that made you exceed the $30,000 threshold. You will have to register within 29 days of your effective date of registration.
To confirm a QST number, go to Revenu Québec. To confirm that a particular 9-digit number is used for QST purposes by a person that is a selected listed financial institution (SLFI) for GST/HST or QST purposes or both, call the Canada Revenue Agency's Business enquiries line at 1-800-959-5525. The CRA administers the QST on behalf of Revenu ...
For more information, see GST/HST Notice 265, GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions). If your total revenue from taxable supplies in the previous fiscal year was $1,500,000 or less and you have not elected to report more frequently, you will have an annual reporting period during the current fiscal year if your revenue is not more than $1,500,000.
Apply for a GST/HST credit. Find out if you can apply, payment dates, and how to calculate. Date modified: 2024-02-21. Learn how and when to register for, charge, collect, and remit GST/HST, as well as apply for rebates and confirm account numbers.
If you decide to register voluntarily, you have to: charge, collect, and remit the GST/HST that applies on your taxable supplies of property and services. file GST/HST returns on a regular basis. stay registered for at least one year before you can cancel your registration (unless you stop your commercial activities) Once registered, you may be ...
Sep 6, 2024 · RC4022 General Information for GST/HST Registrants. You can view this publication in: Last update: 2024-09-06. This guide provides basic information about GST/HST, including registration, charging and collecting the tax, input tax credits, filing GST/HST returns, real property, and more.
Jul 1, 2017 · General. Effective July 1, 2017, self-employed commercial ride-sharing drivers who provide taxable supplies of ride-sharing services, are required to: register for the GST/HST, regardless of total annual revenues from taxable supplies. charge and collect the GST/HST on the ride-sharing services. report the GST/HST.
